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Nonprofit · EIN 45-2492745

LOWTHER BUILDING FUND INC

Tax-exempt · EMPORIA, KS 66801

Financials

$236K$264K2023$265K$293K2024
Revenue Expenses · by fiscal year end
Financials of LOWTHER BUILDING FUND INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$265,048$293,149-$28,101$552,806$153,744$399,062
December 31, 2023990$235,801$263,677-$27,876$598,254$171,091$427,163
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$265,048
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Occupancy
$163,191
Depreciation
$32,498
Program services (functional)
$291,343
Management and general (functional)
$1,806

Balance sheet and other

Total assets, start of year
$598,254
Total assets, end of year
$552,806
Total liabilities, end of year
$153,744
Net assets, end of year
$399,062
Land, buildings and equipment
$526,782
Gross receipts
$265,048
Employees
0
Year formed
2011
State of legal domicile
KS

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 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
SALLY CONARDDIRECTOR
Trustee or director
1$0
RACHEL CORRELLVICE-CHAIR
Trustee or director, Officer
20$0
CHARLES EVANSTREASURER
Trustee or director, Officer
1$0
STEPHEN HAUGHTCHAIRMAN
Trustee or director, Officer
13$0
AMY LARSONDIRECTOR
Trustee or director
1$0
SOPHIE MALLONDIRECTOR
Trustee or director
1$0
MONTE MILLERSECRETARY
Trustee or director, Officer
1$0
KEVIN NELSONDIRECTOR
Trustee or director
1$0
MARYANN NEWTONDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensation
SALLY CONARDDIRECTOR
Trustee or director
1$0
RACHEL CORRELLVICE-CHAIR
Trustee or director, Officer
20$0
CHARLES EVANSTREASURER
Trustee or director, Officer
1$0
STEPHEN HAUGHTCHAIRMAN
Trustee or director, Officer
13$0
AMY LARSONDIRECTOR
Trustee or director
1$0
SOPHIE MALLONDIRECTOR
Trustee or director
1$0
MONTE MILLERSECRETARY
Trustee or director, Officer
1$0
KEVIN NELSONDIRECTOR
Trustee or director
1$0
MARYANN NEWTONDIRECTOR
Trustee or director
1$0

Address and contacts

Address (IRS master file)
215 W 6TH AVE, EMPORIA, KS 66801-4007
In care of
% CHARLES C EVANS
Principal officer (990 for 2024)
STEPHEN HAUGHT
Signed the 990
STEPHEN HAUGHT, CHAIRMAN
Phone
(620) 342-6622
Return prepared by
WRIGHT CPA GROUP PA

Mission

TO PRESERVE THE HISTORIC NATURE AND APPEARANCE OF THE BUILDING(S), AND TO HOUSE COMMUNITY NON-PROFIT/HUMANITARIAN AND PUBLIC ORGANIZATIONS USING AVAILABLE, EXISTING RESOURCES.

990 for the year ended December 31, 2024

Program accomplishments

  • TO PRESERVE THE HISTORIC NATURE AND APPEARANCE OF THE BUILDING(S), AND TO HOUSE COMMUNITY NON-PROFIT/HUMANITARIAN AND PUBLIC ORGANIZATIONS USING AVAILABLE, EXISTING RESOURCES.
    Expenses $291,343

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
45-2492745
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
2013
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B99)
Assets (IRS master file)
$552,806
Income (IRS master file)
$265,048

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$265,048$293,149$552,806IRS
990December 2023$235,801$263,677$598,254XML
990December 2022$241,585$255,809$646,009IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

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 45-2492745).

Questions about LOWTHER BUILDING FUND INC

What is the EIN of LOWTHER BUILDING FUND INC?
The employer identification number (EIN) of LOWTHER BUILDING FUND INC is 45-2492745.
Is LOWTHER BUILDING FUND INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
Are donations to LOWTHER BUILDING FUND INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LOWTHER BUILDING FUND INC 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 LOWTHER BUILDING FUND INC due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LOWTHER BUILDING FUND INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of LOWTHER BUILDING FUND INC?
The 990 for the year ended December 31, 2024 names STEPHEN HAUGHT.
Who are the officers and directors of LOWTHER BUILDING FUND INC?
The 990 for the year ended December 31, 2024 lists 9 people; 0 received compensation from the organization.
How much revenue does LOWTHER BUILDING FUND INC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $265,048, expenses of $293,149 and total assets of $552,806 at year end.

Other nonprofits in EMPORIA

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