Civic Intelligence

Lowther Building Fund Inc

EIN 45-2492745 • 501(c)3 • Emporia, KS

Profile

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.

215 West 6th AveEmporia, KS 66801

www.emporiahumanitariancenter.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.28x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.58x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

23rd percentile

-11%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

23rd percentile

-7.6%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$552,806

Down $45,448 (-7.6%) from 2023

Liabilities

Down

$153,744

Down $17,347 (-10%) from 2023

Net Assets

Down

$399,062

Down $28,101 (-6.6%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin23rd percentile

Revenue

Up

$265,048

Up $29,247 (+12%) from 2023

Expenses

Up

$293,149

Up $29,472 (+11%) from 2023

Net Income

Down

-$28,101

Down $225 (-0.8%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2012: $396,178Liabilities 2012: $186,143Net Assets 2012: $210,0352012Assets 2013: $487,200Liabilities 2013: $277,943Net Assets 2013: $209,2572013Assets 2014: $544,378Liabilities 2014: $323,708Net Assets 2014: $220,6702014Assets 2015: $678,851Liabilities 2015: $321,575Net Assets 2015: $357,2762015Assets 2016: $679,170Liabilities 2016: $305,066Net Assets 2016: $374,1042016Assets 2017: $657,660Liabilities 2017: $288,303Net Assets 2017: $369,3572017Assets 2018: $710,228Liabilities 2018: $272,425Net Assets 2018: $437,8032018Assets 2019: $665,851Liabilities 2019: $253,752Net Assets 2019: $412,0992019Assets 2020: $638,953Liabilities 2020: $235,367Net Assets 2020: $403,5862020Assets 2021: $684,566Liabilities 2021: $215,303Net Assets 2021: $469,2632021Assets 2022: $646,009Liabilities 2022: $190,970Net Assets 2022: $455,0392022Assets 2023: $598,254Liabilities 2023: $171,091Net Assets 2023: $427,1632023Assets 2024: $552,806Liabilities 2024: $153,744Net Assets 2024: $399,0622024

Highlighted filing

2024

Assets$552,806
Liabilities$153,744
Net Assets$399,062
Open 2024 Filing

Operations Trend

Revenue Growth58th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2012: $199,305Expenses 2012: $173,196Net Income 2012: $26,1092012Revenue 2013: $202,072Expenses 2013: $202,850Net Income 2013: -$7782013Revenue 2014: $225,370Expenses 2014: $213,957Net Income 2014: $11,4132014Revenue 2015: $347,536Expenses 2015: $210,930Net Income 2015: $136,6062015Revenue 2016: $205,153Expenses 2016: $188,326Net Income 2016: $16,8272016Revenue 2017: $214,681Expenses 2017: $219,428Net Income 2017: -$4,7472017Revenue 2018: $290,427Expenses 2018: $221,981Net Income 2018: $68,4462018Revenue 2019: $197,055Expenses 2019: $222,759Net Income 2019: -$25,7042019Revenue 2020: $194,760Expenses 2020: $203,273Net Income 2020: -$8,5132020Revenue 2021: $256,837Expenses 2021: $191,160Net Income 2021: $65,6772021Revenue 2022: $241,585Expenses 2022: $255,809Net Income 2022: -$14,2242022Revenue 2023: $235,801Expenses 2023: $263,677Net Income 2023: -$27,8762023Revenue 2024: $265,048Expenses 2024: $293,149Net Income 2024: -$28,1012024

Highlighted filing

2024

Revenue$265,048
Expenses$293,149
Net Income-$28,101
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$552,806
Liabilities
$153,744
Net assets
$399,062
Revenue
$265,048
Expenses
$293,149
Net income
-$28,101
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.53$1.54$3.99$2.65$2.93$0.28
2023Detailed filing. Detailed filing data is available for this year.$5.98$1.71$4.27$2.36$2.64$0.28
2022Detailed filing. Detailed filing data is available for this year.$6.46$1.91$4.55$2.42$2.56$0.14
2021Detailed filing. Detailed filing data is available for this year.$6.85$2.15$4.69$2.57$1.91$0.66
2020Detailed filing. Detailed filing data is available for this year.$6.39$2.35$4.04$1.95$2.03$0.09
2019Detailed filing. Detailed filing data is available for this year.$6.66$2.54$4.12$1.97$2.23$0.26
2018Detailed filing. Detailed filing data is available for this year.$7.10$2.72$4.38$2.90$2.22$0.68
2017Detailed filing. Detailed filing data is available for this year.$6.58$2.88$3.69$2.15$2.19$0.05
2016Detailed filing. Detailed filing data is available for this year.$6.79$3.05$3.74$2.05$1.88$0.17
2015Detailed filing. Detailed filing data is available for this year.$6.79$3.22$3.57$3.48$2.11$1.37
2014Detailed filing. Detailed filing data is available for this year.$5.44$3.24$2.21$2.25$2.14$0.11
2013Summary only. Only limited summary data is available for this year.$4.87$2.78$2.09$2.02$2.03$0.01
2012Summary only. Only limited summary data is available for this year.$3.96$1.86$2.10$1.99$1.73$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.0
Gross Receipts
$265,048
Mission and Program Overview

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.

To preserve the historic nature and appearance of the building(s), and to the house community non-profit/humanitarian and public organizations using available, existing resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$559,280$526,782▼ $32,498
Rtn Earn Endowment Incm Other Fnds$427,163$399,062▼ $28,101
Cash and Non-Interest-Bearing Accounts$38,974$26,024▼ $12,950
Loans From Officers Directors$2,349$10,249▲ $7,900
Total Assets$598,254$552,806▼ $45,448
Liabilities
Mortgage Notes Payable Secured by Investment Property$163,259$138,307▼ $24,952
Other Liabilities$5,483$5,188▼ $295
Total Liabilities$171,091$153,744▼ $17,347
Net Assets / Fund Balance
Total Net Assets Fund Balance$427,163$399,062▼ $28,101
Total Liabilities and Net Assets / Fund Balance$598,254$552,806▼ $45,448

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$506,782$426,529$933,311
Land$20,000-$20,000
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Stephen HaughtChairman
Rachel CorrellVice-chair
Amy LarsonDirector
Kevin NelsonDirector
Maryann NewtonDirector
Sally ConardDirector
Sophie MallonDirector
Monte MillerSecretary
Charles EvansTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$265,048
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-28,101
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$293,149
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$163,191--$163,191
Depreciation Depletion$32,498--$32,498
Insurance$12,720$1,806-$14,526
Interest$5,148--$5,148
Advertising$1,813--$1,813
Office Expenses$716--$716
Other Expenses$647--$647
Total Functional Expenses$291,343$1,806$0$293,149
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$2,349$10,249▲ $7,900
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Deposits$5,188
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The chairman of the organization & other board members will be given opportunity to review the 990 following preparation by outside cpa firm.”

Form 990, Page 6, Part VI, Line 19

“The organization makes all organizational documentation available for public inspection during regular business hours.”

Filing and Contact Details

Filer

Filer Name
Lowther Building Fund Inc
EIN
45-2492745
Phone
6203426622
Address
215 WEST 6TH AVE, EMPORIA, KS 66801

Signing Officer

Name
Stephen Haught
Title
Chairman
Phone
6203426622
Signed
2025-11-03

Organization Details

Principal Officer
Stephen Haught
Formed
2011
Legal Domicile
Ks
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Wright CPA Group Pa
Address
505 COMMERCIAL ST, EMPORIA, KS 66801-4005
Preparer
Bryon T Rosine
Phone
6203427435
Raw XML Appendix359 raw XML fields

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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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0256837
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0198510
IRS990ScheduleA/Total509Grp/TotalAmt01197781
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0265048
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0235801
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0241585
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0256837
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0198510
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01197781
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0506782
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0426529
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0933311
IRS990ScheduleD/LandGrp/BookValueAmt020000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt020000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05188
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0526782
IRS990ScheduleD/TotalLiabilityAmt05188
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt06900
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt12349
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt21000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt06900
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt12349
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt21000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0CHARLES EVANS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1STEPHEN AND NINA HAUGHT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2SOPHIE MALLON
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2BOARD MEMBER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2false
IRS990ScheduleL/TotalBalanceDueAmt010249
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CHAIRMAN OF THE ORGANIZATION & OTHER BOARD MEMBERS WILL BE GIVEN OPPORTUNITY TO REVIEW THE 990 FOLLOWING PREPARATION BY OUTSIDE CPA FIRM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ALL ORGANIZATIONAL DOCUMENTATION AVAILABLE FOR PUBLIC INSPECTION DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0598254
IRS990/TotalAssetsEOYAmt0552806
IRS990/TotalAssetsGrp/BOYAmt0598254
IRS990/TotalAssetsGrp/EOYAmt0552806
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01806
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0291343
IRS990/TotalFunctionalExpensesGrp/TotalAmt0293149
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0171091
IRS990/TotalLiabilitiesEOYAmt0153744
IRS990/TotalLiabilitiesGrp/BOYAmt0171091
IRS990/TotalLiabilitiesGrp/EOYAmt0153744
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0427163
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0399062
IRS990/TotalProgramServiceExpensesAmt0291343
IRS990/TotalProgramServiceRevenueAmt0265048
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0265048
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0265048
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0598254
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0552806
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN HAUGHT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum06203426622
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWTHER BUILDING FUND INC
ReturnHeader/Filer/BusinessNameControlTxt0LOWT
ReturnHeader/Filer/EIN0452492745
ReturnHeader/Filer/PhoneNum06203426622
ReturnHeader/Filer/USAddress/AddressLine1Txt0215 WEST 6TH AVE
ReturnHeader/Filer/USAddress/CityNm0EMPORIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd066801
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0480941858
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WRIGHT CPA GROUP PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0505 COMMERCIAL ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EMPORIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0668014005
ReturnHeader/PreparerPersonGrp/PhoneNum06203427435
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRYON T ROSINE
ReturnHeader/ReturnTs02025-11-14T15:39:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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