Civic Intelligence

Luster Learning Institute Nfp

990 • Fiscal year 2018 • EIN 36-4604965

Jan 01, 2018 to Dec 31, 2018 • Filed on May 13, 2019

1126 Hillcrest AveHighland Park, IL 60035

(847) 778-9983

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

54th percentile

0.05x

Higher debt load relative to assets than 54% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

48th percentile

0.03x

Higher debt load relative to revenue than 48% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

74th percentile

17%

Higher net margin than 74% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

90th percentile

$111,667

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 12.7% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

89th percentile

51%

Faster asset growth than 89% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

78th percentile

29%

Faster revenue growth than 78% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$500,444

Up $168,628 (+51%) from 2017

Net Assets

Up

$476,775

Up $150,356 (+46%) from 2017

Liabilities

Up

$23,669

Up $18,272 (+339%) from 2017

Revenue

Up

$879,867

Up $197,343 (+29%) from 2017

Expenses

Up

$729,511

Up $155,751 (+27%) from 2017

Net Income

Up

$150,356

Up $41,592 (+38%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $42,153Liabilities 2010: $8,111Net Assets 2010: $34,0422010Assets 2011: $79,461Liabilities 2011: $205Net Assets 2011: $79,2562011Assets 2012: $78,060Liabilities 2012: $0Net Assets 2012: $78,0602012Assets 2017: $331,816Liabilities 2017: $5,397Net Assets 2017: $326,4192017Assets 2018: $500,444Liabilities 2018: $23,669Net Assets 2018: $476,7752018Assets 2019: $1,024,901Liabilities 2019: $53,812Net Assets 2019: $971,0892019Assets 2020: $1,074,479Liabilities 2020: $24,554Net Assets 2020: $1,049,9252020Assets 2021: $1,424,558Liabilities 2021: $53,485Net Assets 2021: $1,371,0732021Assets 2022: $1,492,442Liabilities 2022: $46,563Net Assets 2022: $1,445,8792022Assets 2023: $1,295,002Liabilities 2023: $24,446Net Assets 2023: $1,270,5562023Assets 2024: $668,560Liabilities 2024: $13,335Net Assets 2024: $655,2252024Assets 2025: $379,400Liabilities 2025: $4,626Net Assets 2025: $374,7742025

Highlighted filing

2018

Assets$500,444
Liabilities$23,669
Net Assets$476,775

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2010: $119,120Expenses 2010: $145,549Net Income 2010: -$26,4292010Expenses 2011: $158,8612011Expenses 2012: $177,0232012Revenue 2017: $682,524Expenses 2017: $573,760Net Income 2017: $108,7642017Revenue 2018: $879,867Expenses 2018: $729,511Net Income 2018: $150,3562018Revenue 2019: $1,127,547Expenses 2019: $633,233Net Income 2019: $494,3142019Revenue 2020: $669,268Expenses 2020: $590,432Net Income 2020: $78,8362020Revenue 2021: $1,119,019Expenses 2021: $789,271Net Income 2021: $329,7482021Revenue 2022: $1,184,555Expenses 2022: $1,124,030Net Income 2022: $60,5252022Revenue 2023: $849,254Expenses 2023: $1,057,263Net Income 2023: -$208,0092023Revenue 2024: $489,765Expenses 2024: $1,119,038Net Income 2024: -$629,2732024Revenue 2025: $227,416Expenses 2025: $507,867Net Income 2025: -$280,4512025

Highlighted filing

2018

Revenue$879,867
Expenses$729,511
Net Income$150,356
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 13, 2019
Return Version
2018v3.1
Gross Receipts
$879,867
Mission and Program Overview

Mission

The Luster Learning Institute transforms lives by teaching skills that empower people to develop self-awareness, focus and resiliency, leading to overall wellbeing and healthy, productive individuals and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$269,938$452,467▲ $182,529
Accounts Receivable$61,878$47,977▼ $13,901
Total Assets$331,816$500,444▲ $168,628
Liabilities
Accounts Payable and Accrued Expenses$5,397$23,669▲ $18,272
Total Liabilities$5,397$23,669▲ $18,272
Net Assets / Fund Balance
Unrestricted Net Assets$326,419$476,775▲ $150,356
Total Net Assets Fund Balance$326,419$476,775▲ $150,356
Total Liabilities and Net Assets / Fund Balance$331,816$500,444▲ $168,628

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$2,445$2,445
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Richard LusterPresidentFT$111,667$111,667
Gail SturmChair-$26,247$26,247

Board Members and Trustees

NameTitle
Bob ThomasBoard Member
Claudia LubinBoard Member
Kim ShortsleBoard Member
Lindsay Tilchen JohnsonBoard Member
Martha HinchmanBoard Member
Michelle CroninBoard Member
Randy JosephBoard Member
Will HunterBoard Member
Jennifer HodgesSecretary
Dan WeitzmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$319,181
Program Service Revenue
$558,327
Investment Income
$2,359
Other Revenue
$0
All Other Contributions
$319,181
Change in Net Assets
$150,356

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$120,000Donor Valued
Other Non Cash Contri Table1$7,500Donor Valued
Total Noncash Contributions2$127,500-

Audited Revenue Reconciliation

Revenue per Audited Statements
$879,867
Total Revenue per Audited Statements
$879,867
Total Revenue per Form 990
$879,867
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$382,357
Salaries, Compensation, and Employee Benefits$347,154
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$160,360$24,977-$185,337
Advertising$125,668$16,440-$142,108
Current Officers, Directors, Trustees, and Key Employees$118,606$19,308-$137,914
Travel$35,949$2,203-$38,152
Fees for Services Management$29,944--$29,944
Office Expenses$23,587$2,764-$26,351
Payroll Taxes$20,628$3,275-$23,903
Fees for Services Accounting$12,091$1,919-$14,010
All Other Expenses$10,076$1,310-$11,386
Other Expenses$4,136$126-$4,136
Insurance$2,954$424-$3,378
Fees for Services Other$1,920$480-$2,400
Total Functional Expenses$656,285$73,226$0$729,511

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$729,511
Total Expenses per Audited Statements$729,511
Total Expenses per Form 990$729,511
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Richard luster joy luster director employee wife richard luster jori griffith director employee daughter

Form 990, Page 6, Part VI, Line 11B

A copy of form 990 is reviewed and approved by the finance committee prior to issuance.

Form 990, Page 6, Part VI, Line 12C

Directors review and sign off on a new conflict of interest report each year.

Form 990, Page 6, Part VI, Line 15A

The finance and governance committees review the executive director's salary after researching comparable salaries at similar organizations.

Form 990, Page 6, Part VI, Line 15B

The finance and governance committees review the employee's salary after researching comparable salaries at similar organizations.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Luster Learning Institute Nfp
EIN
36-4604965
Phone
8477789983
Address
1126 HILLCREST AVE, HIGHLAND PARK, IL 60035

Signing Officer

Name
Richard Luster
Title
President
Phone
8477789983
Signed
2019-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Luster
Formed
2007
Legal Domicile
Il
Voting Board Members
12
Independent Board Members
12
Employees
6
Volunteers
1

Preparer

Firm
Eder Casella & Co
Address
5400 W ELM STREET SUITE 203, MCHENRY, IL 60050
Preparer
Cheryden N Juergensen
Phone
8153441300
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IRS990/PYContributionsGrantsAmt0156000
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IRS990/PYInvestmentIncomeAmt0-149
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IRS990/PYProgramServiceRevenueAmt0526673
IRS990/PYRevenuesLessExpensesAmt0108764
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IRS990/PYTotalExpensesAmt0573760
IRS990/PYTotalRevenueAmt0682524
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0558327
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt086000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0100150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0138189
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0134047
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0650067
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02359
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02359
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0558327
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0526664
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0325644
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0280014
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0200153
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01890802
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02359
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportCY509Pct00.91320
IRS990ScheduleA/PublicSupportPY509Pct01.00000
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0218442
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0218442
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0218442
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0750008
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0612664
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0425794
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0418203
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0334200
IRS990ScheduleA/Total509Grp/TotalAmt02540869
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0752367
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0612664
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0425794
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0418203
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0334200
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02543228
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt0729511
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02445
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02445
IRS990ScheduleD/RevenueSubtotalAmt0879867
IRS990ScheduleD/TotalExpensesPerForm990Amt0729511
IRS990ScheduleD/TotalRevenuePerForm990Amt0879867
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0879867
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0729511
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IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt11
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0ADVERTISING
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1CONSULTING FEES
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0DONOR VALUED
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1DONOR VALUED
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IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0120000
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt17500
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RICHARD LUSTER JOY LUSTER DIRECTOR EMPLOYEE WIFE RICHARD LUSTER JORI GRIFFITH DIRECTOR EMPLOYEE DAUGHTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE PRIOR TO ISSUANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECTORS REVIEW AND SIGN OFF ON A NEW CONFLICT OF INTEREST REPORT EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCE AND GOVERNANCE COMMITTEES REVIEW THE EXECUTIVE DIRECTOR'S SALARY AFTER RESEARCHING COMPARABLE SALARIES AT SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FINANCE AND GOVERNANCE COMMITTEES REVIEW THE EMPLOYEE'S SALARY AFTER RESEARCHING COMPARABLE SALARIES AT SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0331816
IRS990/TotalAssetsGrp/EOYAmt0500444
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0319181
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0656285
IRS990/TotalFunctionalExpensesGrp/TotalAmt0729511
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05397
IRS990/TotalLiabilitiesEOYAmt023669
IRS990/TotalLiabilitiesGrp/BOYAmt05397
IRS990/TotalLiabilitiesGrp/EOYAmt023669
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0326419
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0476775
IRS990/TotalProgramServiceExpensesAmt0656285
IRS990/TotalProgramServiceRevenueAmt0558327
IRS990/TotalReportableCompFromOrgAmt0137914
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0560686
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0879867
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0331816
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0500444
IRS990/TravelGrp/ManagementAndGeneralAmt02203
IRS990/TravelGrp/ProgramServicesAmt035949
IRS990/TravelGrp/TotalAmt038152
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0326419
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0476775
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01126 HILLCREST AVE
IRS990/USAddress/CityNm0HIGHLAND PARK
IRS990/USAddress/StateAbbreviationCd0IL

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