Nonprofit · EIN 82-2651124
LOWER LIGHTS SCHOOL OF WISDOM
Also known as LOWER LIGHTS
Tax-exempt · SALT LAKE CTY, UT 84102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $427,851 | $298,895 | $128,956 | $493,206 | $76,940 | $416,266 |
| December 31, 2024 | 990 | $387,032 | $276,262 | $110,770 | $330,997 | $43,686 | $287,311 |
| December 31, 2023 | 990 | $179,941 | $267,166 | -$87,225 | $288,283 | $111,742 | $176,541 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $46,216
- Program service revenue
- $376,752
- Investment income
- $0
- Royalties
- $4,883
- Other revenue
- $4,883
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $140,500
- Salaries, compensation and benefits (total)
- $151,356
- Professional fundraising fees
- $0
- Accounting fees
- $1,450
- Occupancy
- $13,120
- Travel
- $11,758
- Depreciation
- $4,640
- Program services (functional)
- $248,500
- Management and general (functional)
- $50,395
Balance sheet and other
- Total assets, start of year
- $330,997
- Total assets, end of year
- $493,206
- Total liabilities, end of year
- $76,940
- Net assets, end of year
- $416,266
- Land, buildings and equipment
- $4,060
- Gross receipts
- $427,851
- Employees
- 0
- Volunteers
- 3
- Year formed
- 2018
- State of legal domicile
- UT
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 |
|---|---|---|---|
| THOMAS MCCONKIE | FOUNDER/PRESIDENT Officer | 40 | $108,500 |
| GLORIA PAK | CREATIVE DIRECTOR Trustee or director | 15 | $32,000 |
| JOHN KESLER | BOARD MEMBER Trustee or director | 1 | $0 |
| TOM MURRAY | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS MCCONKIE | FOUNDER/PRESIDENT Officer | 40 | $92,000 |
| GLORIA PAK | CREATIVE DIRECTOR Trustee or director | 15 | $32,000 |
| JOHN KESLER | BOARD MEMBER Trustee or director | 1 | $0 |
| MICHELLE LARSON | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS MCCONKIE | FOUNDER/PRESIDENT Officer | 40 | $92,000 |
| GLORIA PAK | CREATIVE DIRECTOR Trustee or director | 15 | $32,000 |
| JOHN KESLER | BOARD MEMBER Trustee or director | 1 | $0 |
| MICHELLE LARSON | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 732 S 1000 E, SALT LAKE CTY, UT 84102-3618
- In care of
- % THOMAS MCCONKIE
- Principal officer (990 for 2025)
- THOMAS MCCONKIE, PO BOX 3146, SALT LAKE CITY, UT 84110
- Signed the 990
- THOMAS MCCONKIE, PRESIDENT / FOUNDER
- Phone
- (801) 859-7131
- Website
- WWW.LOWERLIGHTSSLC.ORG
- Return prepared by
- TRADER ORTON & SPANGLER PLLC
Mission
THE CENTRAL MISSION OF THE ORGANIZATION IS TO SUPPORT SPIRITUAL FLOURISHING AND PERSONAL GROWTH OF PARTICIPANTS THROUGH REGULAR COMMUNITY GATHERINGS, TRAININGS, RETREATS, PODCASTS AND OTHER EVENTS.
Program accomplishments
- THE ORGANIZATION HOLDS ONE-DAY, THREE-DAY AND SEVEN-DAY RETREATS FOCUSED IN MEDITATION WHICH ALLOWS PARTICIPANTS TO EXPLORE THEIR OWN PHYSICAL, MENTAL AND EMOTIONAL COMPOSITION AND TO FIND DEEPER PERSONAL MEANING TO THEIR LIVES.Expenses $171,764 · revenue $284,739
- COMMUNITY GATHERINGS TO ENGAGE MEDITATIVE AWARENESS, MINDFULNESS IN RELATIONSHIP AND CONCEPTUAL UNDERSTANDING FROM THE WORLD'S WISDOM TRADITIONSExpenses $56,884 · revenue $80,715
- ONGOING MINDFULNESS COURSES BEING OFFERED. COURSE PARTICIPANTS RANGE FROM INDIVIDUAL STUDENTS TO LARGE GROUPS AND ORGANIZATIONS.Expenses $19,852 · revenue $11,298
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
- 82-2651124
- 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
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $493,206
- Income (IRS master file)
- $427,851
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $427,851 | $298,895 | $493,206 | IRS |
| 990 | December 2024 | $387,032 | $276,262 | $330,997 | IRS |
| 990 | December 2023 | $179,941 | $267,166 | $288,283 | XML |
| 990 | December 2022 | $318,259 | $278,022 | $297,402 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990-EZ | 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 82-2651124).
Questions about LOWER LIGHTS SCHOOL OF WISDOM
- What is the EIN of LOWER LIGHTS SCHOOL OF WISDOM?
- The employer identification number (EIN) of LOWER LIGHTS SCHOOL OF WISDOM is 82-2651124.
- Is LOWER LIGHTS SCHOOL OF WISDOM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to LOWER LIGHTS SCHOOL OF WISDOM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LOWER LIGHTS SCHOOL OF WISDOM 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 LOWER LIGHTS SCHOOL OF WISDOM 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 LOWER LIGHTS SCHOOL OF WISDOM 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 LOWER LIGHTS SCHOOL OF WISDOM?
- The 990 for the year ended December 31, 2025 names THOMAS MCCONKIE.
- Who are the officers and directors of LOWER LIGHTS SCHOOL OF WISDOM?
- The 990 for the year ended December 31, 2025 lists 4 people; 2 received compensation from the organization, the highest $108,500 (THOMAS MCCONKIE, FOUNDER/PRESIDENT).
- How much revenue does LOWER LIGHTS SCHOOL OF WISDOM have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $427,851, expenses of $298,895 and total assets of $493,206 at year end.
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