Civic Intelligence

Luther Square Inc

990 • Fiscal year 2023 • EIN 93-0588743

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 05, 2024

Organization ProfileN/A
2314 Homedale RoadKlamath Falls, OR 97603

(541) 884-0309

Siviq Scores

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

Liabilities / Assets

55th percentile

0.03x

Higher debt load relative to assets than 55% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

58th percentile

0.06x

Higher debt load relative to revenue than 58% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Net Margin

33rd percentile

-1.2%

Higher net margin than 33% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2023

Asset Growth

36th percentile

-0.4%

Faster asset growth than 36% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

39th percentile

1.4%

Faster revenue growth than 39% of similar nonprofits.

2023 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$601,672

Down $2,663 (-0.4%) from 2022

Net Assets

Down

$585,378

Down $3,644 (-0.6%) from 2022

Liabilities

Up

$16,294

Up $981 (+6.4%) from 2022

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin33rd percentile

Revenue

Up

$293,747

Up $4,190 (+1.4%) from 2022

Expenses

Up

$297,391

Up $41,782 (+16%) from 2022

Net Income

Down

-$3,644

Down $37,592 (-111%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

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

$800K$600K$400K$200K$0Assets 2010: $329,169Liabilities 2010: $30,255Net Assets 2010: $298,9142010Assets 2011: $342,624Liabilities 2011: $14,838Net Assets 2011: $327,7862011Assets 2012: $389,010Liabilities 2012: $12,582Net Assets 2012: $376,4282012Assets 2013: $420,869Liabilities 2013: $14,785Net Assets 2013: $406,0842013Assets 2014: $457,862Liabilities 2014: $12,544Net Assets 2014: $445,3182014Assets 2015: $500,487Liabilities 2015: $15,452Net Assets 2015: $485,0352015Assets 2016: $525,563Liabilities 2016: $18,648Net Assets 2016: $506,9152016Assets 2017: $516,626Liabilities 2017: $17,571Net Assets 2017: $499,0552017Assets 2018: $533,243Liabilities 2018: $17,667Net Assets 2018: $515,5762018Assets 2019: $548,140Liabilities 2019: $18,063Net Assets 2019: $530,0772019Assets 2020: $572,865Liabilities 2020: $18,205Net Assets 2020: $554,6602020Assets 2021: $575,965Liabilities 2021: $20,891Net Assets 2021: $555,0742021Assets 2022: $604,335Liabilities 2022: $15,313Net Assets 2022: $589,0222022Assets 2023: $601,672Liabilities 2023: $16,294Net Assets 2023: $585,3782023Assets 2024: $608,071Liabilities 2024: $16,162Net Assets 2024: $591,9092024Assets 2025: $530,602Liabilities 2025: $19,469Net Assets 2025: $511,1332025

Highlighted filing

2023

Assets$601,672
Liabilities$16,294
Net Assets$585,378
Open 2023 Filing

Operations Trend

Revenue Growth39th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $185,2842010Expenses 2011: $199,9502011Expenses 2012: $184,0342012Revenue 2013: $234,173Expenses 2013: $204,517Net Income 2013: $29,6562013Revenue 2014: $240,584Expenses 2014: $201,350Net Income 2014: $39,2342014Revenue 2015: $245,050Expenses 2015: $205,333Net Income 2015: $39,7172015Revenue 2016: $252,437Expenses 2016: $230,557Net Income 2016: $21,8802016Revenue 2017: $253,277Expenses 2017: $261,137Net Income 2017: -$7,8602017Revenue 2018: $261,017Expenses 2018: $244,496Net Income 2018: $16,5212018Revenue 2019: $267,636Expenses 2019: $253,135Net Income 2019: $14,5012019Revenue 2020: $273,453Expenses 2020: $248,870Net Income 2020: $24,5832020Revenue 2021: $276,812Expenses 2021: $276,398Net Income 2021: $4142021Revenue 2022: $289,557Expenses 2022: $255,609Net Income 2022: $33,9482022Revenue 2023: $293,747Expenses 2023: $297,391Net Income 2023: -$3,6442023Revenue 2024: $318,443Expenses 2024: $311,912Net Income 2024: $6,5312024Revenue 2025: $331,795Expenses 2025: $412,571Net Income 2025: -$80,7762025

Highlighted filing

2023

Revenue$293,747
Expenses$297,391
Net Income-$3,644
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 5, 2024
Return Version
2023v4.0
Gross Receipts
$293,747
Mission and Program Overview

Mission

Low-income housing for the elderly

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$337,738$349,452▲ $11,714
Land, Buildings, and Equipment, Net$167,812$208,051▲ $40,239
Prepaid Expenses and Deferred Charges$20,789$26,782▲ $5,993
Cash and Non-Interest-Bearing Accounts$77,996$17,387▼ $60,609
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$604,335$601,672▼ $2,663
Other Assets Total-$0-
Liabilities
Other Liabilities$7,789$8,514▲ $725
Accounts Payable and Accrued Expenses$7,524$7,780▲ $256
Total Liabilities$15,313$16,294▲ $981
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$589,022$585,378▼ $3,644
Total Net Assets Fund Balance$589,022$585,378▼ $3,644
Total Liabilities and Net Assets / Fund Balance$604,335$601,672▼ $2,663

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$71,438$709,976$781,414
Leasehold Improvements$113,965$137,152$251,117
Other Land Buildings-$132,241$132,241
Equipment$1,498$100,965$102,463
Land$21,150-$21,150
Compensation and Service Providers
Top Officer Pay71st percentile

Board Members and Trustees

NameTitle
Jim DahmPresident
Darrel RusthVice President
Jan RonningenDirector
Sally Van-HookDirector
Shana PittsManager
Deanna HathawaySecretary/Tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$292,275
Investment Income
$1,472
Other Revenue
$0
Change in Net Assets
$-3,644
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$264,409
Salaries, Compensation, and Employee Benefits$32,982
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$52,515$5,835-$58,350
Other Salaries and Wages$25,822$2,869-$28,691
Fees for Services Management$20,393$2,266-$22,659
Insurance$13,837$1,537-$15,374
Payroll Taxes$3,862$429-$4,291
Fees for Services Accounting$3,653$406-$4,059
Advertising$1,985$220-$2,205
Office Expenses$1,496$166-$1,662
Other Expenses$269$30-$299
Total Functional Expenses$267,653$29,738$0$297,391
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits$8,513
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
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 11B

“Trudy Maffioli WILL REVIEW FORM 990 BEFORE FILING.”

Form 990, Part VI, Section C, Line 18

“SEE SCHEDULE O”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Luther Square Inc
EIN
93-0588743
Phone
5418840309
Address
2314 Homedale Road, Klamath Falls, OR 97603

Signing Officer

Name
Shana Pitts
Title
Manager
Signed
2024-03-05
Discuss with paid preparer
Yes

Organization Details

Formed
1970
Legal Domicile
Or
Voting Board Members
6
Independent Board Members
0
Employees
3

Preparer

Firm
Accounting Associate CPA Pc
Address
430 Walnut Avenue, KLAMATH FALLS, OR 97601
Preparer
Todd Goebel CPA MBA
Phone
5418848121
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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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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0349452
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt071438
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0709976
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0781414
IRS990ScheduleD/EquipmentGrp/BookValueAmt01498
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0100965
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0102463
IRS990ScheduleD/LandGrp/BookValueAmt021150
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt021150
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0113965
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0137152
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0251117
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0132241
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0132241
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18513
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT SECURITY DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0208051
IRS990ScheduleD/TotalLiabilityAmt08514
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Trudy Maffioli WILL REVIEW FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SEE SCHEDULE O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0604335
IRS990/TotalAssetsEOYAmt0601672
IRS990/TotalAssetsGrp/BOYAmt0604335
IRS990/TotalAssetsGrp/EOYAmt0601672
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029738
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0267653
IRS990/TotalFunctionalExpensesGrp/TotalAmt0297391
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015313
IRS990/TotalLiabilitiesEOYAmt016294
IRS990/TotalLiabilitiesGrp/BOYAmt015313
IRS990/TotalLiabilitiesGrp/EOYAmt016294
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0589022
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0585378
IRS990/TotalProgramServiceExpensesAmt0267653
IRS990/TotalProgramServiceRevenueAmt0292275
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0293747
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0293747
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0604335
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0601672
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt02314 Homedale Road
IRS990/USAddress/CityNm0Klamath Falls
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097603
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Shana Pitts
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Manager
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Luther Square Inc
ReturnHeader/Filer/BusinessNameControlTxt0LUTH
ReturnHeader/Filer/EIN0930588743
ReturnHeader/Filer/PhoneNum05418840309
ReturnHeader/Filer/USAddress/AddressLine1Txt02314 Homedale Road
ReturnHeader/Filer/USAddress/CityNm0Klamath Falls
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097603
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421655514
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCOUNTING ASSOCIATE CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0430 Walnut Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KLAMATH FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097601
ReturnHeader/PreparerPersonGrp/PhoneNum05418848121
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Todd Goebel CPA MBA
ReturnHeader/ReturnTs02024-03-07T16:38:52-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Shana
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Pitts
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$601,672
Liabilities
$16,294
Net assets
$585,378
Revenue
$293,747
Expenses
$297,391
Net income
-$3,644
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.31$0.19$5.11$3.32$4.13$0.81
2024Detailed filing. Detailed filing data is available for this year.$6.08$0.16$5.92$3.18$3.12$0.07
2023Detailed filing. Detailed filing data is available for this year.$6.02$0.16$5.85$2.94$2.97$0.04
2022Detailed filing. Detailed filing data is available for this year.$6.04$0.15$5.89$2.90$2.56$0.34
2021Detailed filing. Detailed filing data is available for this year.$5.76$0.21$5.55$2.77$2.76$0.00
2020Detailed filing. Detailed filing data is available for this year.$5.73$0.18$5.55$2.73$2.49$0.25
2019Detailed filing. Detailed filing data is available for this year.$5.48$0.18$5.30$2.68$2.53$0.15
2018Detailed filing. Detailed filing data is available for this year.$5.33$0.18$5.16$2.61$2.44$0.17
2017Detailed filing. Detailed filing data is available for this year.$5.17$0.18$4.99$2.53$2.61$0.08
2016Detailed filing. Detailed filing data is available for this year.$5.26$0.19$5.07$2.52$2.31$0.22
2015Detailed filing. Detailed filing data is available for this year.$5.00$0.15$4.85$2.45$2.05$0.40
2014Detailed filing. Detailed filing data is available for this year.$4.58$0.13$4.45$2.41$2.01$0.39
2013Detailed filing. Detailed filing data is available for this year.$4.21$0.15$4.06$2.34$2.05$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.89$0.13$3.76$1.84
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.43$0.15$3.28$2.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$0.30$2.99$1.85