Civic Intelligence

Lightworker

990 • Fiscal year 2025 • EIN 33-0877206

Oct 01, 2024 to Sep 30, 2025 • Filed on Dec 03, 2025

Organization ProfileLightworker.com
5351 N Lisa LaneLas Vegas, NV 89149

(702) 871-3318

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

82nd percentile

0.09x

Higher debt load relative to assets than 82% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.02x

Higher debt load relative to revenue than 76% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

20th percentile

-17%

Higher net margin than 20% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

97th percentile

$72,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 49.9% of source-year revenue.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

12th percentile

-41%

Faster asset growth than 12% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

28th percentile

-15%

Faster revenue growth than 28% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$33,602

Down $23,443 (-41%) from 2024

Net Assets

Down

$30,538

Down $24,005 (-44%) from 2024

Liabilities

Up

$3,064

Up $562 (+22%) from 2024

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin20th percentile

Revenue

Down

$144,178

Down $25,696 (-15%) from 2024

Expenses

Down

$168,033

Down $12,645 (-7.0%) from 2024

Net Income

Down

-$23,855

Down $13,051 (-121%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2016: $10,350Liabilities 2016: $8,000Net Assets 2016: $2,3502016Assets 2018: $185,629Liabilities 2018: $1,725Net Assets 2018: $183,9042018Assets 2019: $169,646Liabilities 2019: $1,505Net Assets 2019: $168,1412019Assets 2020: $169,333Liabilities 2020: $3,872Net Assets 2020: $165,4612020Assets 2021: $139,666Liabilities 2021: $1,982Net Assets 2021: $137,6842021Assets 2022: $86,593Liabilities 2022: $2,633Net Assets 2022: $83,9602022Assets 2023: $69,341Liabilities 2023: $3,245Net Assets 2023: $66,0962023Assets 2024: $57,045Liabilities 2024: $2,502Net Assets 2024: $54,5432024Assets 2025: $33,602Liabilities 2025: $3,064Net Assets 2025: $30,5382025

Highlighted filing

2025

Assets$33,602
Liabilities$3,064
Net Assets$30,538
Open 2025 Filing

Operations Trend

Revenue Growth28th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2016: $576Expenses 2016: $80Net Income 2016: $4962016Revenue 2018: $401,989Expenses 2018: $380,925Net Income 2018: $21,0642018Revenue 2019: $306,002Expenses 2019: $321,765Net Income 2019: -$15,7632019Revenue 2020: $339,520Expenses 2020: $342,200Net Income 2020: -$2,6802020Revenue 2021: $289,787Expenses 2021: $317,564Net Income 2021: -$27,7772021Revenue 2022: $207,486Expenses 2022: $261,210Net Income 2022: -$53,7242022Revenue 2023: $198,330Expenses 2023: $217,188Net Income 2023: -$18,8582023Revenue 2024: $169,874Expenses 2024: $180,678Net Income 2024: -$10,8042024Revenue 2025: $144,178Expenses 2025: $168,033Net Income 2025: -$23,8552025

Highlighted filing

2025

Revenue$144,178
Expenses$168,033
Net Income-$23,855
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Dec 3, 2025
Return Version
2024v5.2
Gross Receipts
$144,178
Mission and Program Overview

Mission

We are a spiritual organization dedicated to providing empowerment seminars globally and an internet television program to distribute spiritual information through Steve Rother

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$54,298$29,288▼ $25,010
Cash and Non-Interest-Bearing Accounts$17,045$27,475▲ $10,430
Pd in Cap Srpls Land Bldg Eqp Fund$245$1,250▲ $1,005
Total Assets$57,045$33,602▼ $23,443
Other Assets Total$40,000$6,127▼ $33,873
Liabilities
Other Liabilities$2,502$3,064▲ $562
Total Liabilities$2,502$3,064▲ $562
Net Assets / Fund Balance
Total Net Assets Fund Balance$54,543$30,538▼ $24,005
Total Liabilities and Net Assets / Fund Balance$57,045$33,602▼ $23,443

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$68,174$68,174
Other Assets Org$6,127--
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Stephen L RotherChairmanFT$72,000$72,000

Board Members and Trustees

NameTitle
Gary L LaurenceDirector
Sandra SedgbeerDirector
Elke ValkenaersCFO
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$144,175
Investment Income
$3
Other Revenue
$0
Change in Net Assets
$-23,855
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$87,671
Salaries, Compensation, and Employee Benefits$80,362
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$36,000$36,000-$72,000
Information Technology$40,084--$40,084
Office Expenses$9,994$9,994-$19,988
Advertising-$7,535-$7,535
Travel$7,001--$7,001
Payroll Taxes$2,754$2,754-$5,508
Other Employee Benefits$1,427$1,427-$2,854
Fees for Services Accounting-$1,819-$1,819
Fees for Services Legal-$1,150-$1,150
Insurance-$1,068-$1,068
Other Expenses-$269-$269
All Other Expenses-$58-$58
Interest-$2-$2
Total Functional Expenses$97,260$70,773$0$168,033
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$1,873
Credit Card$1,191
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 15

“The compensation policy to the CEO has been established and is voted on by the board annually”

Form 990, Part VI, Section B, Line 11

“The draft of this 990 form was forwarded to the board for review and signature of the CPA engagement letter”

Filing and Contact Details

Filer

Filer Name
Espavo
EIN
33-0877206
Phone
7028713318
Address
5351 N Lisa Lane, Las Vegas, NV 89149

Signing Officer

Name
Stephen L Rother
Title
Chairman of the Board
Phone
7028713318
Signed
2025-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen L Rother
Formed
2000
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
1

Preparer

Firm
Cottonwood Asset Management
Address
4505 Wasatch Blvd Suite 300, Salt Lake City, UT 84124
Preparer
David E Kaplan
Phone
8015201353
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt06127
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Paypal
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Gold exchange Savings
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01873
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11191
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Credit Card
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueOtherAssetsAmt06127
IRS990ScheduleD/TotalLiabilityAmt03064
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The compensation policy to the CEO has been established and is voted on by the board annually
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The draft of this 990 form was forwarded to the board for review and signature of the CPA engagement letter
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/StatesWhereCopyOfReturnIsFldCd1NV
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt057045
IRS990/TotalAssetsEOYAmt033602
IRS990/TotalAssetsGrp/BOYAmt057045
IRS990/TotalAssetsGrp/EOYAmt033602
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt070773
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt097260
IRS990/TotalFunctionalExpensesGrp/TotalAmt0168033
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02502
IRS990/TotalLiabilitiesEOYAmt03064
IRS990/TotalLiabilitiesGrp/BOYAmt02502
IRS990/TotalLiabilitiesGrp/EOYAmt03064
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt054543
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt030538
IRS990/TotalProgramServiceExpensesAmt097260
IRS990/TotalProgramServiceRevenueAmt0144175
IRS990/TotalReportableCompFromOrgAmt072000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0144178
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt057045
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt033602
IRS990/TravelGrp/ProgramServicesAmt07001
IRS990/TravelGrp/TotalAmt07001
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 34838
IRS990/USAddress/CityNm0Las Vegas
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd089133
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0Lightworker.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Stephen L Rother
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman of the Board
ReturnHeader/BusinessOfficerGrp/PhoneNum07028713318
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Espavo
ReturnHeader/Filer/BusinessNameControlTxt0ESPA
ReturnHeader/Filer/EIN0330877206
ReturnHeader/Filer/PhoneNum07028713318
ReturnHeader/Filer/USAddress/AddressLine1Txt05351 N Lisa Lane
ReturnHeader/Filer/USAddress/CityNm0Las Vegas
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089149
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0272048097
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Cottonwood Asset Management
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04505 Wasatch Blvd Suite 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Salt Lake City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084124
ReturnHeader/PreparerPersonGrp/PhoneNum08015201353
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David E Kaplan
ReturnHeader/ReturnTs02025-12-03T09:24:10-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$33,602
Liabilities
$3,064
Net assets
$30,538
Revenue
$144,178
Expenses
$168,033
Net income
-$23,855
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.34$0.03$0.31$1.44$1.68$0.24
2024Detailed filing. Detailed filing data is available for this year.$0.57$0.03$0.55$1.70$1.81$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.69$0.03$0.66$1.98$2.17$0.19
2022Detailed filing. Detailed filing data is available for this year.$0.87$0.03$0.84$2.07$2.61$0.54
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.02$1.38$2.90$3.18$0.28
2020Detailed filing. Detailed filing data is available for this year.$1.69$0.04$1.65$3.40$3.42$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.70$0.02$1.68$3.06$3.22$0.16
2018Detailed filing. Detailed filing data is available for this year.$1.86$0.02$1.84$4.02$3.81$0.21
2016Detailed filing. Detailed filing data is available for this year.$0.10$0.08$0.02$0.01$0.00$0.00