Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Lucis Publishing Company
EIN 13-1674444 • 501(c)3 • New York, NY
Pub. 78 EligibleNTEE A33Z
Profile
To promote the education of the human mind torwards recognition and practice of the spiritual principles and values upon which a stable and interdependent world society may be based.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.13x
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Balance Sheet
Assets
Up$145,963
Up $25,597 (+21%) from 2023
Liabilities
Up$18,613
Up $16,111 (+644%) from 2023
Net Assets
Up$127,350
Up $9,486 (+8.0%) from 2023
Revenue
Down$64,349
Down $4,679 (-6.8%) from 2023
Expenses
Up$103,200
Up $38,653 (+60%) from 2023
Net Income
Down-$38,851
Down $43,332 (-967%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $145,963
- Liabilities
- $18,613
- Net assets
- $127,350
- Revenue
- $64,349
- Expenses
- $103,200
- Net income
- -$38,851
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 17, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $64,349
Mission and Program Overview
Mission
To promote the education of the human mind torwards recognition and practice of the spiritual principles and values upon which a stable and interdependent world society may be based.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PUBLISH AND DISTRIBUTE BOOKS OF LUCIS TRUST. | $0 | $103,200 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CHRISTINE MORGAN | President | PT | $0 | - | - |
| LAURENCE NEWEY | Vice President | PT | $0 | - | - |
| MICHAEL GALLOWAY | Secretary & Treasurer | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Lucis Publishing Company
- EIN
- 13-1674444
- Phone
- 2122920707
- Address
- 866 UNITED NATIONS PLAZA 482, NEW YORK, NY 10017
Signing Officer
- Name
- Michael Galloway
- Title
- Secretary & Treasurer
- Phone
- 2122920707
- Signed
- 2025-11-17
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Skody Scot & Co Cpas Pc
- Address
- 520 EIGHTH AVE SUITE 2200, NEW YORK, NY 10018
- Preparer
- William Skody
- Phone
- 2129671100
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: bank charges & processing fees. Amount: 1,831. Description: office supplies & expenses. Amount: 10,346. Description: bad debt expenses. Amount: 582. Description: payroll taxes. Amount: 5,550. Description: promotion. Amount: 462. Total to form 990-ez, line 16: 18,771.”
Form 990-ez, Part I, Line 20 - Other Changes in Net Assets
“Description: intercompany - cash transfer. Amount: 48,337.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: program revenue receivable. Beg. Of year amount: 5,634. End of year amount: 13,277. Description: spiritual books. Beg. Of year amount: 60,820. End of year amount: 72,876.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: accounts payable and accrued expenses. Beg. Of year amount: 2,502. End of year amount: 18,613.”
Raw XML Appendix155 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2122920707 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 866 UNITED NATIONS PLAZA 482 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | NEW YORK |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 10017 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 53912 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 59810 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -38851 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1250 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 120366 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 145963 |
| IRS990EZ/GrossReceiptsAmt | 0 | 64349 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 117864 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 127350 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 117864 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 127350 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CHRISTINE MORGAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | LAURENCE NEWEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MICHAEL GALLOWAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY & TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 66454 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 86153 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 48337 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 18771 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE THE EDUCATION OF THE HUMAN MIND TORWARDS RECOGNITION AND PRACTICE OF THE SPIRITUAL PRINCIPLES AND VALUES UPON WHICH A STABLE AND INTERDEPENDENT WORLD SOCIETY MAY BE BASED. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 16734 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 64349 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PUBLISH AND DISTRIBUTE BOOKS OF LUCIS TRUST. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 103200 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 66445 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | NY |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2502 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 18613 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 103200 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 103200 |
| IRS990EZ/TotalRevenueAmt | 0 | 64349 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | LUCISTRUST.ORG |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 26 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 26 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 64349 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 69028 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 50977 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 49005 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 44372 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 277731 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 277757 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 64349 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 69028 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 50977 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 49031 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 44372 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 277757 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 64349 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 69028 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 50977 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 49031 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 44372 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 277757 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: BANK CHARGES & PROCESSING FEES. AMOUNT: 1,831. DESCRIPTION: OFFICE SUPPLIES & EXPENSES. AMOUNT: 10,346. DESCRIPTION: BAD DEBT EXPENSES. AMOUNT: 582. DESCRIPTION: PAYROLL TAXES. AMOUNT: 5,550. DESCRIPTION: PROMOTION. AMOUNT: 462. TOTAL TO FORM 990-EZ, LINE 16: 18,771. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: INTERCOMPANY - CASH TRANSFER. AMOUNT: 48,337. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: PROGRAM REVENUE RECEIVABLE. BEG. OF YEAR AMOUNT: 5,634. END OF YEAR AMOUNT: 13,277. DESCRIPTION: SPIRITUAL BOOKS. BEG. OF YEAR AMOUNT: 60,820. END OF YEAR AMOUNT: 72,876. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: ACCOUNTS PAYABLE AND ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 2,502. END OF YEAR AMOUNT: 18,613. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL GALLOWAY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY & TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2122920707 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LUCIS PUBLISHING COMPANY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LUCI |
| ReturnHeader/Filer/EIN | 0 | 131674444 |
| ReturnHeader/Filer/PhoneNum | 0 | 2122920707 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 866 UNITED NATIONS PLAZA 482 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 10017 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 133597814 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SKODY SCOT & CO CPAS PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 520 EIGHTH AVE SUITE 2200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NEW YORK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 10018 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2129671100 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | WILLIAM SKODY |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T22:21:31-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
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