Luton are preparing for the relegation battle using an alternative Premier League table.
The Hatters are currently outside the relegation zone by one point, but have a game in hand than the teams around them.
Everton are currently 18th in the Premier League, but that is only due to their 10-point deduction earlier this season.
Without him, they would be in a comfortable 12th place and Luton would be in the relegation zone.
London CEO Gary Sweet revealed that the club displays league tables without point deductions.
He told talkSPORT: “We want to stay at the top without anyone having points deducted. Both at our headquarters and at our training ground we have a leaderboard that subtracts all points (deductions).
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“You never know what will happen in the season if Everton manages to recover some of those 10 points.
“Currently, we are firmly in the bottom three.
“In our standings, Everton are 10 points ahead. In fact, we want to survive without anyone having point deductions.
“In an ideal world, certainly no fans and we as a football club don't want any other football club to lose points because ideally we don't want football clubs breaking the rules.”
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Luton host Manchester United at Kenilworth Road on Sunday, with the Red Devils currently sixth.
Sweet added: “This is exactly what all our supporters have been dreaming of for years and I think a lot of our supporters probably would have never thought that the day would come when they would see Man United come here, arrive at Kenilworth Road in anything but a cup tie.
“Here we are effectively peers today and two hugely different clubs in terms of scale, turnover and size. But in reality today, when we cross that white line, we are peers.”
