LUMINOS FUND: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LUMINOS FUND (EIN 36-4817073)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-11
- IRS object ID
- 202503159349303425
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-11T11:53:49-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 333709623 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHNREZNICK ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 GRANITE STREET SUITE 1200 | AddressLine1Txt |
| City | BRAINTREE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02184 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 364817073 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LUMINOS FUND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LUMI | BusinessNameControlTxt |
| Phone | 7813338317 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 71 COMMERCIAL STREET 232 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02109 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAITLIN BARON | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 6102540000 | PhoneNum |
| Signature | 2025-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOLANTA TUCK | PreparerPersonNm |
| PTIN | P01340068 | PTIN |
| Phone | 7813803520 | PhoneNum |
| Preparation | 2025-11-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CAITLIN BARON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 71 COMMERCIAL STREET 232 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02109 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,330,335 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | LUMINOSFUND.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2015 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDES TRANSFORMATIVE EDUCATION PROGRAMS TO THOUSANDS OF OUT-OF-SCHOOL CHILDREN. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 13 | TotalEmployeeCnt |
| Total Volunteers | 6 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $11,533,486 | PYContributionsGrantsAmt |
| CY Contributions Grants | $14,134,934 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $195,401 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $11,533,486 | PYTotalRevenueAmt |
| CY Total Revenue | $14,330,335 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,908,937 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $4,478,983 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,307,242 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,991,648 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $569,399 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,552,482 | PYOtherExpensesAmt |
| CY Other Expenses | $3,959,133 | CYOtherExpensesAmt |
| PY Total Expenses | $9,768,661 | PYTotalExpensesAmt |
| CY Total Expenses | $11,429,764 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,764,825 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,900,571 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,874,896 | TotalAssetsBOYAmt |
| Total Assets EOY | $17,743,962 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $319,071 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $381,452 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,555,825 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,362,510 | NetAssetsOrFundBalancesEOYAmt |
| Mission | LUMINOS FUND PROVIDES TRANSFORMATIVE EDUCATION PROGRAMS TO THOUSANDS OF OUT-OF-SCHOOL CHILDREN, HELPING THEM TO CATCH UP TO GRADE LEVEL, REINTEGRATE INTO GOVERNMENT SCHOOLS, AND PREPARE FOR LIFELONG LEARNING. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,699,911 | ExpenseAmt |
| Grant | $4,478,983 | GrantAmt |
| Desc | LUMINOS PROVIDES TRANSFORMATIVE EDUCATION PROGRAMS TO THOUSANDS OF OUT-OF-SCHOOL CHILDREN, HELPING THEM TO CATCH UP TO GRADE LEVEL, REINTEGRATE INTO GOVERNMENT SCHOOLS, AND PREPARE FOR LIFELONG LEARNING. LUMINOS WAS FOUNDED TO ENSURE ALL CHILDREN HAVE EQUAL ACCESS TO JOYFUL, FOUNDATIONAL LEARNING, ESPECIALLY THOSE SHUT OUT OF EDUCATION BY CRISIS, POVERTY, OR DISCRIMINATION. THEIR VISION IS OF A WORLD WHERE NO CHILD IS EVER DENIED THE CHANCE TO LEARN. TO DATE, LUMINOS HAS SERVED 377,407 CHILDREN ACROSS ETHIOPIA, GHANA, LIBERIA, LEBANON, AND THE GAMBIA. AS LUMINOS SCALES PIONEERING NEW APPROACHES TO BRING QUALITY EDUCATION TO CHILDREN IN THE GREATEST NEED, THEY WORK TOGETHER WITH LOCAL GOVERNMENTS TO DRIVE SYSTEMS-LEVEL CHANGE. | Desc |
| Total Program Service Expenses | $9,699,911 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | Yes (1) | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 13 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | LI | ForeignCountryCd |
| Foreign Country | ET | ForeignCountryCd |
| Foreign Country | GH | ForeignCountryCd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANH LE | PersonNm |
| Phone | 7813338317 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 71 COMMERCIAL ST 232 | AddressLine1Txt |
| City | BOSTON | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02109 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| KWAME AKYEAMPONG | |||||||
| DIRECTOR | 1.00 | Yes (X) | $20,400 | $0 | $0 | ||
| GEORGE WERNER | |||||||
| DIRECTOR, SECRETARY | 1.00 | Yes (X) | $7,300 | $0 | $0 | Yes (X) | |
| ATJE DREXLER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PHILIP VASSILIOU | |||||||
| DIRECTOR, CHAIR & TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ERIN GANJU | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GUY CAVE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TARA WONDRACZEK | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CAITLIN BARON | |||||||
| CEO | 40.00 | $325,212 | $0 | $53,854 | Yes (X) | ||
| ANH LE | |||||||
| SENIOR DIRECTOR OF FINANCE AND ADMINISTRATION | 40.00 | $115,192 | $0 | $32,971 | Yes (X) | ||
| KELLY TANNER-BACKENROTH | |||||||
| GLOBAL PEOPLE OFFICER | 32.00 | $131,625 | $0 | $39,173 | Yes (X) | ||
| MICHAEL STULMAN | |||||||
| DIRECTOR OF COMMUNICATIONS | 40.00 | $131,625 | $0 | $5,400 | Yes (X) | ||
| CATHERINE MONTELBANO | |||||||
| ASSOCIATE DIRECTOR OF FINANCE | 40.00 | $126,563 | $0 | $29,320 | Yes (X) | ||
| MARETTA SILVERMAN | |||||||
| VICE PRESIDENT OF DEVELOPMENT & COMMUNICATIONS | 40.00 | $119,216 | $0 | $6,513 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $977,133 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $167,231 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt | CityContractorAddress/ForeignAddress/CityNm | CountryContractorAddress/ForeignAddress/CountryCd | Foreign PostalContractorAddress/ForeignAddress/ForeignPostalCd |
|---|---|---|---|---|---|---|---|---|---|
| RIPPLING PAYMENTS INC | |||||||||
| 430 CALIFORNIA STREET 11TH FLOOR | SAN FRANCISCO | CA | 94104 | PAYROLL MANAGEMENT SERVICES | $1,240,263 | ||||
| IDINSIGHT INC | |||||||||
| PO BOX 689 | SAN FRANCISCO | CA | 94104 | PROGRAM DATA EVALUATION SERVICES | $267,714 | ||||
| DONNALEE DONALDSON | |||||||||
| PROGRAM MANAGEMENT SERVICES | $137,500 | LOT 188 NORWOOD HOUSING SCHEME | MONTEGO BAY | JM | 876 | ||||
| EDUCATION ASSESSMENT AND RESEARCH CENTRE | |||||||||
| PROGRAM DATA EVALUATION SERVICES | $110,412 | PO BOX 2295 | OSUACCRA | GH | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $14,134,934 | AllOtherContributionsAmt |
| Total Contributions | $14,134,934 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $195,401 | TotalRevenueColumnAmt |
| Exclusion | $195,401 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,330,335 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $195,401 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,000 | TotalAmt |
| Program Services | $50,000 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,428,983 | TotalAmt |
| Program Services | $4,428,983 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $554,929 | TotalAmt |
| Program Services | $179,327 | ProgramServicesAmt |
| Management And General | $223,976 | ManagementAndGeneralAmt |
| Fundraising | $151,626 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,166,232 | TotalAmt |
| Program Services | $1,562,580 | ProgramServicesAmt |
| Management And General | $456,688 | ManagementAndGeneralAmt |
| Fundraising | $146,964 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,446 | TotalAmt |
| Program Services | $10,475 | ProgramServicesAmt |
| Management And General | $13,049 | ManagementAndGeneralAmt |
| Fundraising | $3,922 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,672 | TotalAmt |
| Program Services | $60,721 | ProgramServicesAmt |
| Management And General | $61,055 | ManagementAndGeneralAmt |
| Fundraising | $17,896 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,369 | TotalAmt |
| Program Services | $36,642 | ProgramServicesAmt |
| Management And General | $47,357 | ManagementAndGeneralAmt |
| Fundraising | $19,370 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,167 | TotalAmt |
| Program Services | $23,171 | ProgramServicesAmt |
| Management And General | $36,996 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,210 | TotalAmt |
| Program Services | $16,827 | ProgramServicesAmt |
| Management And General | $50,383 | ManagementAndGeneralAmt |
| Fundraising | $2,000 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,461 | TotalAmt |
| Program Services | $32,466 | ProgramServicesAmt |
| Management And General | $3,691 | ManagementAndGeneralAmt |
| Fundraising | $47,304 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,662 | TotalAmt |
| Program Services | $87,428 | ProgramServicesAmt |
| Management And General | $96,993 | ManagementAndGeneralAmt |
| Fundraising | $2,241 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,036 | TotalAmt |
| Program Services | $68,964 | ProgramServicesAmt |
| Management And General | $45,947 | ManagementAndGeneralAmt |
| Fundraising | $8,125 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,494 | TotalAmt |
| Program Services | $134,892 | ProgramServicesAmt |
| Management And General | $30,586 | ManagementAndGeneralAmt |
| Fundraising | $55,016 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,873 | TotalAmt |
| Management And General | $15,873 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM DELIVERY | Desc |
| Total | $3,200,230 | TotalAmt |
| Program Services | $3,007,435 | ProgramServicesAmt |
| Management And General | $77,860 | ManagementAndGeneralAmt |
| Fundraising | $114,935 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,429,764 | TotalAmt |
| Program Services | $9,699,911 | ProgramServicesAmt |
| Management And General | $1,160,454 | ManagementAndGeneralAmt |
| Fundraising | $569,399 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,740,084 | BOYAmt |
| EOY | $1,100,638 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $10,395,401 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,752,357 | BOYAmt |
| EOY | $6,001,301 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,821 | BOYAmt |
| EOY | $8,502 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $173,120 | BOYAmt |
| EOY | $201,838 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,614 | BOYAmt |
| EOY | $20,826 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,900 | BOYAmt |
| EOY | $15,456 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,874,896 | BOYAmt |
| EOY | $17,743,962 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $178,457 | BOYAmt |
| EOY | $360,626 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,614 | BOYAmt |
| EOY | $20,826 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $319,071 | BOYAmt |
| EOY | $381,452 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,555,270 | BOYAmt |
| EOY | $9,386,980 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,000,555 | BOYAmt |
| EOY | $7,975,530 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,555,825 | BOYAmt |
| EOY | $17,362,510 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,874,896 | BOYAmt |
| EOY | $17,743,962 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,900,571 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$93,886 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,097,339 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,889,780 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,018,871 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,533,486 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,134,934 | CurrentTaxYearAmt |
| Total | $44,674,410 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,097,339 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,889,780 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,018,871 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11,533,486 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $14,134,934 | CurrentTaxYearAmt |
| Total | $44,674,410 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $4,798,049 | SubstantialContributorsTotAmt |
| Public Support Total170 | $39,876,361 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $195,401 | CurrentTaxYearAmt |
| Total | $195,401 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $44,869,811 | TotalSupportAmt |
| Public Support CY170 | 0.88870 | PublicSupportCY170Pct |
| Public Support PY170 | 0.89630 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY | Desc |
| Amt | $20,826 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $20,826 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,330,335 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $14,330,335 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $14,330,335 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,523,650 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $93,886 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $93,886 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,429,764 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,429,764 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | LUMINOS FUND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. LUMINOS FUND (LIBERIA) IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO THE REVENUE AND FINANCE LAW, LIBERIAN CODE OF LAWS REVISED, VOLUME VI, AS AMENDED. LUMINOS FUND (GHANA) LBG IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO THE MATRIMONIAL CAUSES ACT 367, 1971; AMENDMENT INSTRUMENT, 2012; L.I. 2191; NON-PROFIT ORGANIZATION POLICY (2020) AND DIRECTIVES FOR THE MANAGEMENT OF THE NON-PROFIT ORGANIZATIONS OPERATIONS IN GHANA (2020). ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION HAS NO UNRECOGNIZED INCOME TAX BENEFITS AT DECEMBER 31, 2024 AND 2023. IN ADDITION, THE ORGANIZATION HAS NO INCOME TAX RELATED PENALTIES OR INTEREST FOR THE PERIODS REPORTED IN THESE CONSOLIDATED FINANCIAL STATEMENTS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2021 REMAIN OPEN. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | NET FOREIGN CURRENCY TRANSACTION LOSS 93,886. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt | Specific Services ProvidedSpecificServicesProvidedTxt |
|---|---|---|---|---|---|
| MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, | 0 | 0 | GRANTMAKING | $525,000 | |
| SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, | 0 | 0 | GRANTMAKING | $3,864,883 | |
| SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, | 3 | 30 | PROGRAM SERVICES | $39,100 | PROGRAM SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 3 | SubtotalOfficesCnt |
| Subtotal Employees | 30 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 3 | TotalOfficeCnt |
| Total Employee | 30 | TotalEmployeeCnt |
| Subtotal Spent | $4,428,983 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $4,428,983 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (22 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|
| SUB-SAHARAN AFRICA | PROJECTS WITHIN LIBERIA | $562,900 | WIRE | $0 | FMV |
| MIDDLE EAST & NORTH AFRICA | PROJECTS WITHIN LEBANON | $360,000 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN ETHIOPIA | $313,243 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN GHANA | $310,885 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN ETHIOPIA | $290,419 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN LIBERIA | $253,167 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN ETHIOPIA | $240,993 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN ETHIOPIA | $198,754 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN GHANA | $195,784 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN LIBERIA | $195,562 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN ETHIOPIA | $195,357 | WIRE | $0 | FMV |
| MIDDLE EAST & NORTH AFRICA | PROJECTS WITHIN LEBANON | $165,000 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN ETHIOPIA | $156,518 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN UGANDA | $150,000 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN ETHIOPIA | $118,645 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN ETHIOPIA | $112,762 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN ETHIOPIA | $109,384 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN THE GAMBIA | $107,331 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN ETHIOPIA | $103,612 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN THE GAMBIA | $99,473 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN LIBERIA | $83,184 | WIRE | $0 | FMV |
| SUB-SAHARAN AFRICA | PROJECTS WITHIN ETHIOPIA | $66,913 | WIRE | $0 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 22 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | Yes (1) | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE CHARITY UNDERTAKES A REVIEW OF PROPOSED GRANTS AND, PENDING A POSITIVE INITIAL REVIEW, THE PROPOSAL MOVES INTO A DUE DILIGENCE PROCESS DESIGNED TO PROVIDE THE GRANT MANAGER WITH A COMPREHENSIVE UNDERSTANDING OF THE ORGANIZATION-INCLUDING FINANCIAL HISTORY AND EXPERIENCE-AND THE PROJECT-INCLUDING OVERALL GOALS, SPECIFIC OUTPUTS, AND THE MEASURABLE IMPACT OF THE PROJECT ON THE INTENDED SECTOR. AFTER A PROJECT IS APPROVED, THE CHARITY CONDUCTS ONGOING MONITORING AND EVALUATION OF PROGRESS, WHICH INCLUDES REVIEWING NARRATIVE REPORTS AND HOLDING REGULAR CHECK-IN CALLS AND MAY ALSO INCLUDE PERIODIC SITE VISITS AND COMPLIANCE CHECKS. THE CHARITY DETERMINES THE SPECIFIC MONITORING AND EVALUATION PLAN FOR EACH PROJECT BASED ON E.G., THE EXPERIENCE OF THE GRANTEE, COMPLEXITY AND INNOVATIVENESS OF THE PROJECT, AND PROJECT TIMELINE. THROUGHOUT THE PROJECT, THE CHARITY WORKS CLOSELY WITH EACH GRANTEE ORGANIZATION TO ENSURE SUCCESS AND BUILD CAPACITY WHERE NECESSARY. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORWEGIAN REFUGEE COUNCIL USA | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 818 CONNECTICUT AVE NW 650 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20006 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 475342860 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $50,000 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | PROJECTS WITHIN OTHER ORGANIZATION | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE CHARITY UNDERTAKES A REVIEW OF PROPOSED GRANTS AND, PENDING A POSITIVE INITIAL REVIEW, THE PROPOSAL MOVES INTO A DUE DILIGENCE PROCESS DESIGNED TO PROVIDE THE GRANT MANAGER WITH A COMPREHENSIVE UNDERSTANDING OF THE ORGANIZATION-INCLUDING FINANCIAL HISTORY AND EXPERIENCE-AND THE PROJECT-INCLUDING OVERALL GOALS, SPECIFIC OUTPUTS, AND THE MEASURABLE IMPACT OF THE PROJECT ON THE INTENDED SECTOR. AFTER A PROJECT IS APPROVED, THE CHARITY CONDUCTS ONGOING MONITORING AND EVALUATION OF PROGRESS, WHICH INCLUDES REVIEWING NARRATIVE REPORTS AND HOLDING REGULAR CHECK-IN CALLS AND MAY ALSO INCLUDE PERIODIC SITE VISITS AND COMPLIANCE CHECKS. THE CHARITY DETERMINES THE SPECIFIC MONITORING AND EVALUATION PLAN FOR EACH PROJECT BASED ON E.G., THE EXPERIENCE OF THE GRANTEE, COMPLEXITY AND INNOVATIVENESS OF THE PROJECT, AND PROJECT TIMELINE. THROUGHOUT THE PROJECT, THE CHARITY WORKS CLOSELY WITH EACH GRANTEE ORGANIZATION TO ENSURE SUCCESS AND BUILD CAPACITY WHERE NECESSARY. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CAITLIN BARON | ||||||||||||||
| CEO | $286,125 | $0 | $39,087 | $0 | $0 | $0 | $9,756 | $0 | $44,098 | $0 | $379,066 | $0 | $0 | $0 |
| KELLY TANNER-BACKENROTH | ||||||||||||||
| GLOBAL PEOPLE OFFICER | $131,625 | $0 | $0 | $0 | $0 | $0 | $3,949 | $0 | $35,224 | $0 | $170,798 | $0 | $0 | $0 |
| CATHERINE MONTELBANO | ||||||||||||||
| ASSOCIATE DIRECTOR OF FINANCE | $126,563 | $0 | $0 | $0 | $0 | $0 | $3,797 | $0 | $25,523 | $0 | $155,883 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | THE BELOW INDIVIDUAL RECEIVED A BONUS IN CALENDAR YEAR 2024. THIS BONUS WAS NOT CONTINGENT ON THE REVENUES OR NET EARNINGS OF THE ORGANIZATION: CAITLIN BARON - $39,087 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED IN CONJUNCTION WITH THE EXTERNAL AUDITORS OF THE ORGANIZATION. WHEN COMPLETE, IT IS SENT ELECTRONICALLY TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE IT IS FINALIZED AND FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HAS A COMPREHENSIVE CONFLICT OF INTEREST POLICY THAT INCLUDES A DEFINITION OF WHAT CONFLICT OF INTEREST MEANS, PROCESSES TO NOTIFY RELEVANT PARTIES, PROCEDURES TO RECUSE CONFLICTED INDIVIDUALS, AND PROCESSES TO DOCUMENT THE STEPS THAT WERE TAKEN. EACH BOARD MEMBER IS REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST STATEMENT. THE SIGNED STATEMENTS ARE REVIEWED BY THE BOARD AND RETAINED ON FILE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS HAS DETERMINED COMPENSATION FOR THE ORGANIZATION'S CEO AND ANY OTHER OFFICERS OR KEY EMPLOYEES, AS APPLICABLE. |
| FORM 990, PART VI, SECTION C, LINE 19 | LUMINOS FUND MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | NET FOREIGN CURRENCY TRANSACTION LOSS -93,886. |