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Lowther Building Fund Inc

  • Emporia, KS
  • Tax-exempt since Dec. 2013
  • EIN: 45-2492745

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Education N.E.C. (NTEE)

Donations to this organization are tax deductible.

Details

According to its Dec. 2024 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$265k (2024)

Expenses
$293k (2024)

Total Assets
$553k (2024)

Total Liabilities
$154k (2024)

Source: Form 990 tax filings from 2012 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$265,048
Expenses
$293,149
Net Income
-$28,101
Net Assets
$399,062
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $265,048
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $552,806
Total Liabilities $153,744
Net Assets $399,062
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Sally Conard (Director) $0 $0 $0
Rachel Correll (Vice Chair) $0 $0 $0
Charles Evans (Treasurer) $0 $0 $0
Stephen Haught (Chairman) $0 $0 $0
Amy Larson (Director) $0 $0 $0
Sophie Mallon (Director) $0 $0 $0
Monte Miller (Secretary) $0 $0 $0
Kevin Nelson (Director) $0 $0 $0
Maryann Newton (Director) $0 $0 $0
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Document Links

990
Filed on Nov. 14, 2025

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$235,801
Expenses
$263,677
Net Income
-$27,876
Net Assets
$427,163
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $235,801
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $598,254
Total Liabilities $171,091
Net Assets $427,163
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Sally Conard (Director) $0 $0 $0
Rachel Correll (Vice Chair) $0 $0 $0
Charles Evans (Treasurer) $0 $0 $0
Stephen Haught (Chairman) $0 $0 $0
Amy Larson (Director) $0 $0 $0
Sophie Mallon (Director) $0 $0 $0
Monte Miller (Secretary) $0 $0 $0
Kevin Nelson (Director) $0 $0 $0
Maryann Newton (Director) $0 $0 $0
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Document Links

990
Filed on Nov. 15, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$241,585
Expenses
$255,809
Net Income
-$14,224
Net Assets
$455,039
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $241,585
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $646,009
Total Liabilities $190,970
Net Assets $455,039
Compensation
Key Employees and Officers Compensation Related Other
Charles Evans (Treasurer) $0 $0 $0
Monte Miller (Secretary) $0 $0 $0
Rachel Correll (Vice Chair) $0 $0 $0
Stephen Haught (Chairman) $0 $0 $0
Kevin Nelson (Director) $0 $0 $0
Amy Larson (Director) $0 $0 $0
Sophie Mallon (Director) $0 $0 $0
Maryann Newton (Director) $0 $0 $0
Sally Conard (Director) $0 $0 $0
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Document Links

990
Filed on Nov. 8, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$256,837
Expenses
$191,160
Net Income
$65,677
Net Assets
$469,263
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $256,837
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $684,566
Total Liabilities $215,303
Net Assets $469,263
Compensation
Key Employees and Officers Compensation Related Other
Charles Evans (Treasurer) $0 $0 $0
Monte Miller (Secretary) $0 $0 $0
Fred Spellman (Vice Chair) $0 $0 $0
Stephen Haught (Chairman) $0 $0 $0
Kevin Nelson (Director) $0 $0 $0
Amy Larson (Director) $0 $0 $0
Sophie Mallon (Director) $0 $0 $0
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Document Links

990
Filed on Nov. 11, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$194,760
Expenses
$203,273
Net Income
-$8,513
Net Assets
$403,586
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $194,760
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $638,953
Total Liabilities $235,367
Net Assets $403,586
Compensation
Key Employees and Officers Compensation Related Other
Charles Evans (Treasurer) $0 $0 $0
Monte Miller (Secretary) $0 $0 $0
Fred Spellman (Vice Chair) $0 $0 $0
Stephen Haught (Chairman) $0 $0 $0
Kevin Nelson (Director) $0 $0 $0
Amy Larson (Director) $0 $0 $0
Sophie Mallon (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 12, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$197,055
Expenses
$222,759
Net Income
-$25,704
Net Assets
$412,099
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $197,055
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $665,851
Total Liabilities $253,752
Net Assets $412,099
Compensation
Key Employees and Officers Compensation Related Other
Charles Evans (Treasurer) $0 $0 $0
Monte Miller (Secretary) $0 $0 $0
Fred Spellman (Vice Chair) $0 $0 $0
Stephen Haught (Chairman) $0 $0 $0
Kevin Nelson (Director) $0 $0 $0
Amy Larson (Director) $0 $0 $0
Sophie Mallon (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 12, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$290,427
Expenses
$221,981
Net Income
$68,446
Net Assets
$437,803
Notable Sources of Revenue Percent of Total Revenue
Contributions $97,000
33.4%
Program Services $193,415
66.6%
Investment Income $12
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $710,228
Total Liabilities $272,425
Net Assets $437,803
Compensation
Key Employees and Officers Compensation Related Other
Charles Evans (Treasurer) $0 $0 $0
Monte Miller (Secretary) $0 $0 $0
Fred Spellman (Vice Chair) $0 $0 $0
Stephen Haught (Chairman) $0 $0 $0
Kevin Nelson (Director) $0 $0 $0
Amy Larson (Director) $0 $0 $0
Sophie Mallon (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 7, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$214,681
Expenses
$219,428
Net Income
-$4,747
Net Assets
$369,357
Notable Sources of Revenue Percent of Total Revenue
Contributions $42,100
19.6%
Program Services $172,581
80.4%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $657,660
Total Liabilities $288,303
Net Assets $369,357
Compensation
Key Employees and Officers Compensation Related Other
Charles Evans (Treasurer) $0 $0 $0
Monte Miller (Secretary) $0 $0 $0
Fred Spellman (Vice Chair) $0 $0 $0
Stephen Haught (Chairman) $0 $0 $0
Kevin Nelson (Director) $0 $0 $0
Amy Larson (Director) $0 $0 $0
Sophie Mallon (Director) $0 $0 $0
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Document Links

990
Filed on May 29, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$205,153
Expenses
$188,326
Net Income
$16,827
Net Assets
$374,104
Notable Sources of Revenue Percent of Total Revenue
Contributions $38,100
18.6%
Program Services $167,053
81.4%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $679,170
Total Liabilities $305,066
Net Assets $374,104
Compensation
Key Employees and Officers Compensation Related Other
Charles Evans (Treasurer) $0 $0 $0
Joel Phipps (Director) $0 $0 $0
Monte Miller (Secretary) $0 $0 $0
Fred Spellman (Vice Chair) $0 $0 $0
Stephen Haught (Chairman) $0 $0 $0
Kevin Nelson (Director) $0 $0 $0
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Document Links

990
Filed on June 8, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$347,536
Expenses
$210,930
Net Income
$136,606
Net Assets
$357,276
Notable Sources of Revenue Percent of Total Revenue
Contributions $191,627
55.1%
Program Services $155,909
44.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $678,851
Total Liabilities $321,575
Net Assets $357,276
Compensation
Key Employees and Officers Compensation Related Other
Charles Evans (Treasurer) $0 $0 $0
Joel Phipps (Director) $0 $0 $0
Monte Miller (Secretary) $0 $0 $0
Fred Spellman (Vice Chair) $0 $0 $0
Stephen Haught (Chairman) $0 $0 $0
Kevin Nelson (Director) $0 $0 $0
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Document Links

990
Filed on March 9, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$225,370
Expenses
$213,957
Net Income
$11,413
Net Assets
$220,670
Notable Sources of Revenue Percent of Total Revenue
Contributions $81,785
36.3%
Program Services $143,585
63.7%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $544,378
Total Liabilities $323,708
Net Assets $220,670
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Charles Evans (Treasurer) $0 $0 $0
Joel Phipps (Director) $0 $0 $0
Monte Miller (Secretary) $0 $0 $0
Fred Spellman (Vice Chair) $0 $0 $0
Stephen Haught (Chairman) $0 $0 $0
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Document Links

990
Filed on June 26, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$202,072
Expenses
$202,850
Net Income
-$778
Net Assets
$209,257
Notable Sources of Revenue Percent of Total Revenue
Contributions $109,513
54.2%
Program Services $92,559
45.8%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $487,200
Total Liabilities $277,943
Net Assets $209,257

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$199,305
Expenses
$173,196
Net Income
$26,109
Net Assets
$210,035
Notable Sources of Revenue Percent of Total Revenue
Contributions $136,103
68.3%
Program Services $63,202
31.7%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $396,178
Total Liabilities $186,143
Net Assets $210,035

No Document Links

The IRS has provided extracted financial data for this filing, but has not yet released the source documents.

Fiscal Year Ending Dec.
2011

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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About Nonprofit Explorer

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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