2025-11-11T11:53:49-06:00 2024-12-31 333709623 COHNREZNICK ADVISORY LLC 350 GRANITE STREET SUITE 1200 BRAINTREE MA 02184 990 2024-01-01 364817073 LUMINOS FUND LUMI 7813338317 71 COMMERCIAL STREET 232 BOSTON MA 02109 CAITLIN BARON CEO 6102540000 2025-11-10 1 1 JOLANTA TUCK P01340068 7813803520 2025-11-07 2024 2025-03-06 01:10:19Z CAITLIN BARON 71 COMMERCIAL STREET 232 BOSTON MA 02109 14330335 0 X LUMINOSFUND.ORG X 2015 PA PROVIDES TRANSFORMATIVE EDUCATION PROGRAMS TO THOUSANDS OF OUT-OF-SCHOOL CHILDREN. 7 6 13 6 0 0 11533486 14134934 0 0 0 195401 0 0 11533486 14330335 3908937 4478983 0 0 2307242 2991648 0 0 569399 3552482 3959133 9768661 11429764 1764825 2900571 14874896 17743962 319071 381452 14555825 17362510 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. 0 0 9699911 4478983 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. 9699911 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 12 0 1 13 1 0 1 LI ET GH 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X ANH LE 7813338317 71 COMMERCIAL ST 232 BOSTON MA 02109 KWAME AKYEAMPONG DIRECTOR 1.00 X 20400 0 0 GEORGE WERNER DIRECTOR, SECRETARY 1.00 X X 7300 0 0 ATJE DREXLER DIRECTOR 1.00 X 0 0 0 PHILIP VASSILIOU DIRECTOR, CHAIR & TREASURER 1.00 X X 0 0 0 ERIN GANJU DIRECTOR 1.00 X 0 0 0 GUY CAVE DIRECTOR 1.00 X 0 0 0 TARA WONDRACZEK DIRECTOR 1.00 X 0 0 0 CAITLIN BARON CEO 40.00 X 325212 0 53854 ANH LE SENIOR DIRECTOR OF FINANCE AND ADMINISTRATION 40.00 X 115192 0 32971 KELLY TANNER-BACKENROTH GLOBAL PEOPLE OFFICER 32.00 X 131625 0 39173 MICHAEL STULMAN DIRECTOR OF COMMUNICATIONS 40.00 X 131625 0 5400 CATHERINE MONTELBANO ASSOCIATE DIRECTOR OF FINANCE 40.00 X 126563 0 29320 MARETTA SILVERMAN VICE PRESIDENT OF DEVELOPMENT & COMMUNICATIONS 40.00 X 119216 0 6513 977133 0 167231 6 0 1 0 RIPPLING PAYMENTS INC 430 CALIFORNIA STREET 11TH FLOOR SAN FRANCISCO CA 94104 PAYROLL MANAGEMENT SERVICES 1240263 IDINSIGHT INC PO BOX 689 SAN FRANCISCO CA 94104 PROGRAM DATA EVALUATION SERVICES 267714 DONNALEE DONALDSON LOT 188 NORWOOD HOUSING SCHEME MONTEGO BAY JM 876 PROGRAM MANAGEMENT SERVICES 137500 EDUCATION ASSESSMENT AND RESEARCH CENTRE PO BOX 2295 OSUACCRA GH PROGRAM DATA EVALUATION SERVICES 110412 4 14134934 14134934 195401 195401 14330335 0 0 195401 50000 50000 4428983 4428983 554929 179327 223976 151626 2166232 1562580 456688 146964 27446 10475 13049 3922 139672 60721 61055 17896 103369 36642 47357 19370 60167 23171 36996 69210 16827 50383 2000 83461 32466 3691 47304 186662 87428 96993 2241 123036 68964 45947 8125 220494 134892 30586 55016 15873 15873 PROGRAM DELIVERY 3200230 3007435 77860 114935 11429764 9699911 1160454 569399 8740084 1100638 10395401 5752357 6001301 36821 8502 173120 201838 140614 20826 31900 15456 14874896 17743962 178457 360626 140614 20826 319071 381452 X 7555270 9386980 7000555 7975530 14555825 17362510 14874896 17743962 X 2900571 -93886 X 0 1 X 1 0 X 4097339 6889780 8018871 11533486 14134934 44674410 4097339 6889780 8018871 11533486 14134934 44674410 4798049 39876361 195401 195401 44869811 0.88870 0.89630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 LEASE LIABILITY 20826 20826 X 14330335 0 14330335 0 14330335 11523650 93886 93886 11429764 0 11429764 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. 1 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 GRANTMAKING 525000 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 GRANTMAKING 3864883 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 3 30 PROGRAM SERVICES PROGRAM SUPPORT 39100 3 30 0 0 3 30 4428983 0 4428983 SUB-SAHARAN AFRICA PROJECTS WITHIN LIBERIA 562900 WIRE 0 FMV MIDDLE EAST & NORTH AFRICA PROJECTS WITHIN LEBANON 360000 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 313243 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN GHANA 310885 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 290419 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN LIBERIA 253167 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 240993 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 198754 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN GHANA 195784 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN LIBERIA 195562 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 195357 WIRE 0 FMV MIDDLE EAST & NORTH AFRICA PROJECTS WITHIN LEBANON 165000 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 156518 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN UGANDA 150000 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 118645 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 112762 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 109384 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN THE GAMBIA 107331 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 103612 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN THE GAMBIA 99473 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN LIBERIA 83184 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 66913 WIRE 0 FMV 22 0 0 0 0 0 0 1 PART I, LINE 2: 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. 1 NORWEGIAN REFUGEE COUNCIL USA 818 CONNECTICUT AVE NW 650 WASHINGTON DC 20006 475342860 501(C)(3) 50000 0 PROJECTS WITHIN OTHER ORGANIZATION 1 0 PART I, LINE 2: 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. X 0 0 0 0 0 0 0 1 0 CAITLIN BARON CEO 286125 0 39087 0 0 0 9756 0 44098 0 379066 0 0 0 KELLY TANNER-BACKENROTH GLOBAL PEOPLE OFFICER 131625 0 0 0 0 0 3949 0 35224 0 170798 0 0 0 CATHERINE MONTELBANO ASSOCIATE DIRECTOR OF FINANCE 126563 0 0 0 0 0 3797 0 25523 0 155883 0 0 0 PART I, LINE 7 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 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.