Lorian Association EIN 23-7444617 Form 990 (PDF) Claim this org

Lorian Association FY2021 filing

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Promote wholeness through incarnated spirituality and education. For fiscal year 2021 it reported $247K in revenue, $176K in expenses, and $290K in net assets.Pt I

Type
Public charity (501(c)(3)) · Nonprofit
Location
Issaquah, WA
Website
www.lorian.org
Filings
5 on file (2021–2021)
Revenue
$247KFY2021
Expenses
$176K
Net assets
$290K
People
9
Filings
5
Updates
0
More identity details & actions ⌄
EIN  23-7444617 Public charity (501(c)(3)) Issaquah, WA
Form 990 (PDF)
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Size
$100K–1M
What they do
Promote wholeness through incarnated spirituality and education.
Leadership
David Spangler · Spiritual Director · $41K
Money in and out
$247K revenue, $176K expenses
Bottom line
77% program efficiency
Where the money goes · FY2021
Total revenue
$247K
Pt VIII · Ln 12
Total expenses
$176K
Pt IX · Ln 25
Net assets
$290K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $71K
Where spending went · Part IX cols B–D
Program services $0.77 Management & general $0.18 Fundraising $0.05
Program efficiency
77%
of spending reaches programs
Operating runway
21.6mo
months of highly liquid reserves at operating expense rate
Surplus margin
+29%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2021 · Form 990
Revenue
$247K
FY2021
Expenses
$176K
FY2021
Total assets
$315K
FY2021
Total liabilities
$25K
FY2021
Total revenue
$247K
Pt VIII · Ln 12
Total expenses
$176K
Pt IX · Ln 25
Net assets
$290K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$71K
Total assetsPt X · Ln 16$315K
Program-expense ratioPt IX · col B77%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 46

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CLorian Association
EINHdr · item D23-7444617
Principal addressHdr · item CIssaquah, WA
WebsiteHdr · item Jwww.lorian.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MWA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFMar 1975

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1b6
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Spiritual Director
$41,100Pt VII · Sec A
Communications Director
$41,100Pt VII · Sec A
Education Director
$28,495Pt VII · Sec A
$10,272Pt VII · Sec A
Acting Exec Director
$8,093Pt VII · Sec A
Board Member
$2,296Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Maryn Spangler$88,280$47,313
David Spangler$30,000$50,400$48,000$43,500$41,100
Drena Griffith$41,100
Freya Secrest$17,281$20,731$19,985$22,895$28,495
Jeremy Berg$18,525$25,713$25,832$27,600$8,093
James Tousignant$25,130$20,463$8,936$5,233
Timothy Hass$22,260$13,363$8,844$3,298$2,296
Rue Hass$17,185$15,222

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

3 program services account for $110K of program spending, described in the organization's own filed words · FY2020.
01

Education

The Lorian Association provides a free newsletter, free webinars, paid online and self-study classes that enable individuals to lead more whole lives for themselves. We provide both inspiration and practices that enable people to live more fully. Last year we served over 800 people with our webinars and classes.

$84Kprogram expense
02

Views from the Borderlands (periodical)

Views from the Boarderland is a quarterly periodical with two online forums per year that sets forth the most current spiritual ideals of David Spangler, one of the the Lorian Association's founders. Subscribers receive the periodical quarterly and then have the opportunity to discuss the articles with David Spangler in the online forum.

$21Kprogram expense
03

Conferences

Lorian's third annual weekend online, Gaineering Summitt was held Xxx xx-xx, 2020 with xxx persons attending. Ther focus of these summits is to empower the expression of a Gaian/Earth community spirit in action by deepening the daily application of incarnational practices through exchange in a mutual learning environment.

$5Kprogram expense

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Statement of Revenue

Part VIII
Program service revenue$129K · 52%
Contributions & grants$117K · 48%
Program service revenue52%$129K
Contributions & grants48%$117K
Investment income$78
Total revenueLn 12$247K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.77 Management & general $0.18 Fundraising $0.05
Program services77%$135K
Management & general18%$31K
Fundraising5%$9K
Total functional expensesLn 25$176K

Balance Sheet

Part X · end of year
CashLn 1$315K
Total assetsLn 16$315K
Total liabilitiesLn 26$25K
Total net assetsLn 32$290K
Months of cash on handcomputed21.6

Financial Metrics

Form 990 · FY2021 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $315K · Operating expenses (Pt IX) $176K · Less non-cash grants $176 · Cash operating expenses/yr $175K
21.6 months
Where the money goes
Program services
Program services $135K · Total expenses $176K
77%
Management & General
Management & general $31K · Total expenses $176K
18%
Fundraising
Fundraising $9K · Total expenses $176K
5%
Cost to raise $1
Fundraising expense $9K · Solicited contributions $117K
$0.08 to raise $1
Where the money comes from
Contribution dependence
Contributions & grants $117K · Total revenue $247K
48%
Government reliance
Government grants — · Total revenue $247K
Earned-income share
Program service revenue $129K · Total revenue $247K
52%
Investment reliance
Investment income $78 · Total revenue $247K
+0.03%
Program self-sufficiency
Program service revenue $129K · Total expenses $176K
74%
Growth & trend
Revenue growth (YoY)
This year $247K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $290K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $247K · Expenses $176K
+29%
Liabilities-to-Assets
Total liabilities — · Total assets $315K
Net-asset ratio
Net assets $290K · Total assets $315K
92%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $315K
0%
People & payroll
Highest Reported Total Compensation
Individual David Spangler · Reported title Spiritual Director · Highest reported compensation $41K · Total expenses $176K
23%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $126K · Total expenses $176K
72%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 77%
Overhead ratio 18%
Fundraising cost ratio 8%
Accounting fee ratio 3%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 4 funders$39K
See all 4 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$260K revenue · ⤓ 990 PDF
FY2024$286K revenue · ⤓ 990 PDF
FY2023$266K revenue · ⤓ 990 PDF
FY2022$337K revenue · ⤓ 990 PDF
FY2021$247K revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2021IRS
Classification, formation year, addressIRS Business Master File
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