Civic Intelligence

Lutheran Braille Workers Inc.

990 • Fiscal year 2022 • EIN 95-6048152

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 07, 2025

13471 California StYucaipa, CA 92399

(909) 795-8977

Siviq Scores

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

Liabilities / Assets

67th percentile

0.19x

Higher debt load relative to assets than 67% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

76th percentile

0.37x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

32nd percentile

-1.2%

Higher net margin than 32% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

77th percentile

$122,100

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Assets

$4,485,057

No earlier filing loaded for comparison.

Net Assets

$3,639,610

No earlier filing loaded for comparison.

Liabilities

$845,447

No earlier filing loaded for comparison.

Revenue

$2,262,362

No earlier filing loaded for comparison.

Expenses

$2,289,664

No earlier filing loaded for comparison.

Net Income

-$27,302

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2022: $4,485,057Liabilities 2022: $845,447Net Assets 2022: $3,639,6102022Assets 2023: $4,641,652Liabilities 2023: $977,811Net Assets 2023: $3,663,8412023Assets 2024: $3,892,696Liabilities 2024: $727,646Net Assets 2024: $3,165,0502024

Highlighted filing

2022

Assets$4,485,057
Liabilities$845,447
Net Assets$3,639,610

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2022: $2,262,362Expenses 2022: $2,289,664Net Income 2022: -$27,3022022Revenue 2023: $2,358,094Expenses 2023: $2,481,870Net Income 2023: -$123,7762023Revenue 2024: $8,369,516Expenses 2024: $9,351,989Net Income 2024: -$982,4732024

Highlighted filing

2022

Revenue$2,262,362
Expenses$2,289,664
Net Income-$27,302
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 7, 2025
Return Version
2022v5.0
Gross Receipts
$2,262,362
Mission and Program Overview

Mission

Because god desires salvation for all...lutheran braille workers freely shares the gospel with people who are blind or visually impaired.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$1,494,296-
Pledges and Grants Receivable-$1,007,789-
Cash and Non-Interest-Bearing Accounts-$487,726-
Investments in Publicly Traded Securities-$410,954-
Accounts Receivable-$13,477-
Prepaid Expenses and Deferred Charges-$6,995-
Savings and Temporary Cash Investments-$2,367-
Total Assets$0$4,485,057▲ $4,485,057
Other Assets Total-$1,061,453-
Liabilities
Mortgage Notes Payable Secured by Investment Property-$691,595-
Accounts Payable and Accrued Expenses-$153,852-
Total Liabilities$0$845,447▲ $845,447
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$2,300,652-
Net Assets With Donor Restrictions-$1,338,958-
Total Net Assets Fund Balance$0$3,639,610▲ $3,639,610
Total Liabilities and Net Assets / Fund Balance$0$4,485,057▲ $4,485,057

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,044,108$798,548$1,842,656
Buildings$357,948$1,043,991$1,401,939
Land$92,240-$92,240
Other Assets Org$14,363--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$1,746,732$73,554▼ $342,723-$1,472,407
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel JenkinsVP of Adv/inFT$118,000$4,100$122,100
Nathaniel P ParedesDirector ofFT$76,000$3,300$79,300

Board Members and Trustees

NameTitle
Patti RossChair
Ruth MartinVice Chair
Aurelio MagarinoBoard Member
Dan MattsonBoard Member
Deborah RuttBoard Member
Glenn MahnkenBoard Member
Greg MoffittBoard Member
Paul DesariBoard Member
Priscilla NewtonSecretary
Ken LoeberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,234,136
Program Service Revenue
$0
Investment Income
$9,522
Other Revenue
$18,704
All Other Contributions
$2,234,136
Change in Net Assets
$-27,302
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,309,504
Salaries, Compensation, and Employee Benefits$980,160
Total Fundraising Expense$184,963
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$447,373$138,341$-27,754$557,960
Current Officers, Directors, Trustees, and Key Employees$68,620$41,840$83,540$194,000
All Other Expenses$139,924$31,403$7,987$179,314
Depreciation Depletion$88,888$31,840$11,940$132,668
Travel$87,527$31,353$11,757$130,637
Other Employee Benefits$81,740$29,280$10,980$122,000
Office Expenses$73,366$26,281$9,855$109,502
Fees for Services Accounting-$66,416-$66,416
Payroll Taxes$36,515$13,080$4,905$54,500
Other Expenses$44,278$20,788$7,795$44,278
Occupancy$28,740$10,294$3,861$42,895
Interest-$33,245-$33,245
Insurance$21,532$7,712$2,892$32,136
Comp Disqual Persons$7,250$7,250$14,500$29,000
Pension Plan Contributions$15,209$5,448$2,043$22,700
Fees for Services Other$1,258$450$169$1,877
Total Functional Expenses$1,501,699$603,002$184,963$2,289,664
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The form 990 is reviewed and approved by the board members before filing.

Form 990, Page 6, Part VI, Line 12C

Board members must avoid conflicts of interest with respect to their fiduciary responsibility. When a board member fails to recuse themself from a percieved conflict of interest, the member may be excused from the session with a 2/3 vote of the board.

Form 990, Page 6, Part VI, Line 15A

Lbw uses data derived from the annual publication of the lutheran church missouri synod pacific south west district to determine appropriate compensation. This publication is a compilation of compensation statistics for church workers employed in the district and related non-profits. The compensation amount is then reviewed and approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Lutheran Braille Workers Inc
EIN
95-6048152
Phone
9097958977
Address
13471 CALIFORNIA ST, YUCAIPA, CA 92399

Signing Officer

Name
Nathaniel P Paredes
Title
Director of Finance
Phone
9097958977
Signed
2025-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nathaniel P Paredes
Formed
1965
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
10
Employees
19
Volunteers
3,200

Preparer

Firm
Altruic Advisors Cpas
Address
417 FOREST AVENUE, PLYMOUTH, MI 48170
Preparer
Ryan N Hagan CPA
Phone
8882985297
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Beginning net assets 4,013,849 although the lutheran braille workers inc. (lbw) is not required to file form 990, lbw chose to do so starting in 2022. The beginning balance of net assets per audited financial statements is 4,013,849.

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IRS990/OtherExpensesGrp/TotalAmt344278
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt018704
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt018704
IRS990/OtherRevenueTotalAmt018704
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0-27754
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0138341
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0447373
IRS990/OtherSalariesAndWagesGrp/TotalAmt0557960
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt04905
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013080
IRS990/PayrollTaxesGrp/ProgramServicesAmt036515
IRS990/PayrollTaxesGrp/TotalAmt054500
IRS990/PensionPlanContributionsGrp/FundraisingAmt02043
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05448
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt015209
IRS990/PensionPlanContributionsGrp/TotalAmt022700
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01007789
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06995
IRS990/PrincipalOfficerNm0NATHANIEL P PAREDES
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-27302
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02367
IRS990ScheduleA/ChurchInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.04000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0357948
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01043991
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01401939
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt05156
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01746732
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt073554
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01472407
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-342723
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01044108
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0798548
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01842656
IRS990ScheduleD/LandGrp/BookValueAmt092240
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt092240
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01047090
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt114363
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTERESTS IN PERP TR
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CASH SURRENDER OF LIFE INSURANCE
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.96000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01494296
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01061453
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED AND APPROVED BY THE BOARD MEMBERS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS MUST AVOID CONFLICTS OF INTEREST WITH RESPECT TO THEIR FIDUCIARY RESPONSIBILITY. WHEN A BOARD MEMBER FAILS TO RECUSE THEMSELF FROM A PERCIEVED CONFLICT OF INTEREST, THE MEMBER MAY BE EXCUSED FROM THE SESSION WITH A 2/3 VOTE OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LBW USES DATA DERIVED FROM THE ANNUAL PUBLICATION OF THE LUTHERAN CHURCH MISSOURI SYNOD PACIFIC SOUTH WEST DISTRICT TO DETERMINE APPROPRIATE COMPENSATION. THIS PUBLICATION IS A COMPILATION OF COMPENSATION STATISTICS FOR CHURCH WORKERS EMPLOYED IN THE DISTRICT AND RELATED NON-PROFITS. THE COMPENSATION AMOUNT IS THEN REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BEGINNING NET ASSETS 4,013,849 ALTHOUGH THE LUTHERAN BRAILLE WORKERS INC. (LBW) IS NOT REQUIRED TO FILE FORM 990, LBW CHOSE TO DO SO STARTING IN 2022. THE BEGINNING BALANCE OF NET ASSETS PER AUDITED FINANCIAL STATEMENTS IS 4,013,849.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt04485057
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt04485057
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02234136
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0184963
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0603002
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01501699
IRS990/TotalFunctionalExpensesGrp/TotalAmt02289664
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0845447
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0845447
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03639610
IRS990/TotalOtherCompensationAmt07400
IRS990/TotalProgramServiceExpensesAmt01501699
IRS990/TotalReportableCompFromOrgAmt0194000
IRS990/TotalRevenueGrp/ExclusionAmt028226
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02262362
IRS990/TotalVolunteersCnt03200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04485057
IRS990/TravelGrp/FundraisingAmt011757
IRS990/TravelGrp/ManagementAndGeneralAmt031353
IRS990/TravelGrp/ProgramServicesAmt087527
IRS990/TravelGrp/TotalAmt0130637
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt013471 CALIFORNIA ST
IRS990/USAddress/CityNm0YUCAIPA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092399
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.IBWLOVEWORKS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NATHANIEL P PAREDES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR OF FINANCE

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