Nonprofit · EIN 48-1082384
LUTHER GARDENS INC
Tax-exempt · TOPEKA, KS 66604
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,216,023 | $1,112,396 | $103,627 | $2,793,575 | $3,673,995 | -$880,420 |
| December 31, 2024 | 990 | $1,177,128 | $1,109,823 | $67,305 | $2,907,795 | $3,891,842 | -$984,047 |
| December 31, 2023 | 990 | $1,143,884 | $1,050,048 | $93,836 | $3,045,328 | $4,096,680 | -$1,051,352 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,205,632
- Investment income
- $4,104
- Other revenue
- $6,287
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $182,349
- Salaries, compensation and benefits (total)
- $228,513
- Professional fundraising fees
- $0
- Accounting fees
- $15,120
- Occupancy
- $266,662
- Depreciation
- $245,584
- Program services (functional)
- $935,111
- Management and general (functional)
- $177,285
Balance sheet and other
- Total assets, start of year
- $2,907,795
- Total assets, end of year
- $2,793,575
- Total liabilities, end of year
- $3,673,995
- Net assets, end of year
- -$880,420
- Land, buildings and equipment
- $2,120,730
- Net assets without donor restrictions
- -$1,257,420
- Net assets with donor restrictions
- $377,000
- Gross receipts
- $1,216,023
- Employees
- 0
- Year formed
- 1989
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNIFER BETZ | BOARD MEMBER Trustee or director | – | $0 |
| DIANE BOTTORFF | BOARD MEMBER Trustee or director | – | $0 |
| LORA CARLSON EATON | BOARD MEMBER Trustee or director | – | $0 |
| ROBERT HANNA | SECRETARY Trustee or director, Officer | – | $0 |
| MARILYN HECKMAN | BOARD MEMBER Trustee or director | – | $0 |
| AUSTIN JACKSON | TREASURER Trustee or director, Officer | – | $0 |
| CAROL MARKER | BOARD MEMBER Trustee or director | – | $0 |
| DENNIS PAYNE | PRESIDENT Trustee or director, Officer | – | $0 |
| DEBBIE POMEROY | BOARD MEMBER Trustee or director | – | $0 |
| DAVID QUARNSTROM | VICE PRESIDE Trustee or director, Officer | – | $0 |
| LONI REECE | BOARD MEMBER Trustee or director | – | $0 |
| MELANIE SCHULTZ | BOARD MEMBER Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNIFER BETZ | BOARD MEMBER Trustee or director | – | $0 |
| DIANE BOTTORFF | BOARD MEMBER Trustee or director | – | $0 |
| ROBERT HANNA | BOARD MEMBER Trustee or director | – | $0 |
| MARILYN HECKMAN | BOARD MEMBER Trustee or director | – | $0 |
| AUSTIN JACKSON | TREASURER Trustee or director, Officer | – | $0 |
| RALPH KRUMINS | SECRETARY Trustee or director, Officer | – | $0 |
| CAROL MARKER | BOARD MEMBER Trustee or director | – | $0 |
| DENNIS PAYNE | PRESIDENT Trustee or director, Officer | – | $0 |
| DEBBIE POMEROY | VICE PRESIDE Trustee or director, Officer | – | $0 |
| DAVID QUARNSTROM | BOARD MEMBER Trustee or director | – | $0 |
| LONI REECE | BOARD MEMBER Trustee or director | – | $0 |
| MELANIE SCHULTZ | BOARD MEMBER Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DIANE BOTTORFF | BOARD MEMBER Trustee or director | – | $0 |
| BARB COLLINS | BOARD MEMBER Trustee or director | – | $0 |
| ROBERT HANNA | BOARD MEMBER Trustee or director | – | $0 |
| MARILYN HECKMAN | BOARD MEMBER Trustee or director | – | $0 |
| AUSTIN JACKSON | TREASURER Trustee or director, Officer | – | $0 |
| RALPH KRUMINS | BOARD MEMBER Trustee or director | – | $0 |
| CAROL MARKER | BOARD MEMBER Trustee or director | – | $0 |
| DAVID MCGINNIS | SECRETARY Trustee or director, Officer | – | $0 |
| DEAN MCGINNIS | BOARD MEMBER Trustee or director | – | $0 |
| DENNIS PAYNE | PRESIDENT Trustee or director, Officer | – | $0 |
| DEBBIE POMEROY | VICE PRESIDE Trustee or director, Officer | – | $0 |
| RICHARD SCHAEFFER | BOARD MEMBER Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 5000 HUNTOON, TOPEKA, KS 66604-2366
- Principal officer (990 for 2025)
- DENNIS PAYNE, 1147 SW CAMDEN LANE, TOPEKA, KS 66604
- Signed the 990
- DENNIS PAYNE, PRESIDENT
- Phone
- (785) 273-2995
- Return prepared by
- SCHMIDTLEIN & ASSOCIATES CPA'S PA
Mission
PROVIDE MIDDLE INCOME HOUSING UNDER 221(D)(3).
Program accomplishments
- THE ASSOCIATION PROVIDES HOUSING FOR MIDDLE INCOME FAMILIES UNDER 221(D)(3) AS A HUD PROJECT. THERE ARE 121 UNITS, APARTMENTS AND TOWNHOUSES.Expenses $935,111 · revenue $1,205,632
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 48-1082384
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1990
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,793,575
- Income (IRS master file)
- $1,216,023
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,216,023 | $1,112,396 | $2,793,575 | IRS |
| 990 | December 2024 | $1,177,128 | $1,109,823 | $2,907,795 | IRS |
| 990 | December 2023 | $1,143,884 | $1,050,048 | $3,045,328 | XML |
| 990 | December 2022 | $1,100,319 | $1,040,757 | $3,160,327 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 48-1082384).
Questions about LUTHER GARDENS INC
- What is the EIN of LUTHER GARDENS INC?
- The employer identification number (EIN) of LUTHER GARDENS INC is 48-1082384.
- Is LUTHER GARDENS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1990.
- Are donations to LUTHER GARDENS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LUTHER GARDENS 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 LUTHER GARDENS INC 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 LUTHER GARDENS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LUTHER GARDENS INC?
- The 990 for the year ended December 31, 2025 names DENNIS PAYNE.
- Who are the officers and directors of LUTHER GARDENS INC?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does LUTHER GARDENS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,216,023, expenses of $1,112,396 and total assets of $2,793,575 at year end.
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