Nonprofit · EIN 20-5105579
SPIRAL LIVING CENTER
Tax-exempt · CAVE JUNCTION, OR 97523
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $70,373 | $54,559 | $15,814 | $34,090 | $235 | $33,855 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $63,670
- Membership dues
- $1,264
- Program service revenue
- $768
- Investment income
- $1
- Net income from fundraising events
- $4,313
- Net income from sales of inventory
- $122
- Other revenue
- $235
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $11,203
- Salaries, compensation and benefits (total)
- $16,070
- Professional fees and payments to contractors
- $16,409
- Occupancy
- $10,728
- Printing, publications and postage
- $286
- Other expenses
- $11,066
- Program services (functional)
- $31,773
Balance sheet and other
- Total assets, start of year
- $18,241
- Total assets, end of year
- $34,090
- Total liabilities, end of year
- $235
- Net assets, end of year
- $33,855
- Cash, savings and investments
- $24,719
- Gross receipts
- $71,014
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Deborah Lukas | Executive Director | 8.75 | $11,203 |
| Timothy Talty | President | 1.5 | $0 |
| Rachel Lietz | Vice President | 1.5 | $0 |
| Cody Brackett | Secretary | 1.5 | $0 |
| Meredith Hunt | Treasurer | 2 | $0 |
| Margaret Morton | Member At Large | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 9044 TAKILMA RD, CAVE JUNCTION, OR 97523-9830
- In care of
- % DEBBIE LUKAS
- Mailing address (990-N for 2024)
- 9044 Takilma Road, Cave Junction OR 97523
- Principal officer (990-N for 2024)
- Deborah Lukas, 9044 Takilma Road, Cave Junction OR 97523
- Signed the 990-EZ
- Timothy Talty, Board President
- Phone
- (541) 415-6639
- Website
- www.spiralliving.org
- Return prepared by
- Elevate Bookkeeping LLC
Mission
To promote sustainable living skills by offering educational and tangible resources for our community to become more self-sufficient
Program accomplishments
- Community Food Program provides free or low-cost food education (gardening, preservation, cooking) as well as direct food distribution to the community through a regular food pantry and delivering locally gleaned food to sharing tables around the Illinois Valley. Average of 365 people/month receive food through food pantries. We offered 11 educational classes in 2025. There were over 300 attendees to our seed swap event.Expenses $15,399
- Earth Scouts offers nature-based workshops for teens and adults. This year Spiral Living Center partnered with the Kalmiopsis Community Arts High School to provide 18 classes on topics such as rainwater design and food preservation.Expenses $15,239
- Tool & book library. Spiral Living Center's Resource Library has over 1650 books relating to homesteading, rural skills, and sustainable living. Tools include but are not limited to: shovels, rakes, garden hoes, wheel barrows, electric saws, small hand tools, and etc.Expenses $1,135
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 20-5105579
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $34,090
- Income (IRS master file)
- $71,014
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $70,373 | $54,559 | $34,090 | IRS |
| 990-N for 2024 Officer: Deborah Lukas | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: Deborah Lukas | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Deborah Lukas | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Deborah Lukas | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Deborah Lukas | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-5105579).
Questions about SPIRAL LIVING CENTER
- What is the EIN of SPIRAL LIVING CENTER?
- The employer identification number (EIN) of SPIRAL LIVING CENTER is 20-5105579.
- Is SPIRAL LIVING CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to SPIRAL LIVING CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPIRAL LIVING CENTER file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPIRAL LIVING CENTER due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPIRAL LIVING CENTER last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SPIRAL LIVING CENTER?
- The 990-N for 2024 names Deborah Lukas.
- Who are the officers and directors of SPIRAL LIVING CENTER?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $11,203 (Deborah Lukas, Executive Director).
- How much revenue does SPIRAL LIVING CENTER have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $70,373, expenses of $54,559 and total assets of $34,090 at year end.
Other nonprofits in CAVE JUNCTION
- KALMIOPSIS COMMUNITY ARTS HIGH SCHOOL EIN 83-4239250 · last filed 990 for 2025
- SOUTHERN OREGON GUILD EIN 54-2131315 · last filed 990-EZ for 2025
- I V H S ALUMNI AND FRIENDS EIN 93-1149165 · last filed 990-N for 2023
- IV SAFE AND SOBER EIN 33-2896070 · last filed 990-N for 2024
- ILLINOIS VALLEY 2010 COMMUNITY RESPONSE TEAM EIN 93-1154155 · last filed 990 for 2024
- TIGER PRESERVATION CENTER NEVADA EIN 83-0883398 · last filed 990 for 2025
- OREGON INSTITUTE OF SCIENCE AND MEDICINE EIN 93-0814898 · last filed 990 for 2024
- ILLINOIS VALLEY LIVING SOLUTIONS EIN 83-4097565 · last filed 990 for 2024