Civic Intelligence

Luster Learning Institute Nfp

990 • Fiscal year 2019 • EIN 36-4604965

Jan 01, 2019 to Dec 31, 2019 • Filed on Mar 17, 2020

Organization ProfileWWW.CALMCLASSROOM.COM

View Organization Page

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

44th percentile

0.05x

Higher debt load relative to assets than 44% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

39th percentile

0.05x

Higher debt load relative to revenue than 39% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

90th percentile

44%

Higher net margin than 90% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

77th percentile

$121,783

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

95th percentile

105%

Faster asset growth than 95% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

80th percentile

28%

Faster revenue growth than 80% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$1,024,901

Up $524,457 (+105%) from 2018

Net Assets

Up

$971,089

Up $494,314 (+104%) from 2018

Liabilities

Up

$53,812

Up $30,143 (+127%) from 2018

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin90th percentile

Revenue

Up

$1,127,547

Up $247,680 (+28%) from 2018

Expenses

Down

$633,233

Down $96,278 (-13%) from 2018

Net Income

Up

$494,314

Up $343,958 (+229%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

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

2019

Assets$1,024,901
Liabilities$53,812
Net Assets$971,089
Open 2019 Filing

Operations Trend

Revenue Growth80th percentile

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

2019

Revenue$1,127,547
Expenses$633,233
Net Income$494,314
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Mar 17, 2020
Return Version
2019v5.0
Gross Receipts
$1,247,107
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$452,467$585,737▲ $133,270
Savings and Temporary Cash Investments-$385,000-
Accounts Receivable$47,977$54,164▲ $6,187
Total Assets$500,444$1,024,901▲ $524,457
Liabilities
Accounts Payable and Accrued Expenses$23,669$53,812▲ $30,143
Total Liabilities$23,669$53,812▲ $30,143
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$476,775$971,089▲ $494,314
Total Net Assets Fund Balance$476,775$971,089▲ $494,314
Total Liabilities and Net Assets / Fund Balance$500,444$1,024,901▲ $524,457

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$2,445$2,445
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Richard LusterPresident anFT$121,783$121,783
Gail SturmChair-$24,502$24,502

Board Members and Trustees

NameTitle
Bob ThomasBoard Member
Kim ShortsleBoard Member
Lindsay Tilchen JohnsonBoard Member
Martha HinchmanBoard Member
Michelle CroninBoard Member
Randy JosephBoard Member
Will HunterSecretary
Dan WeitzmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$192,250
Program Service Revenue
$690,364
Investment Income
$6,118
Other Revenue
$238,815
All Other Contributions
$192,250
Change in Net Assets
$494,314

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,127,547
Revenue Not Reported on Form 990
$239,560
Total Revenue per Audited Statements
$1,367,107
Total Revenue per Form 990
$1,127,547
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$400,915
Other Expenses$232,318
Total Fundraising Expense$12,042
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$183,622$31,715$11,198$226,535
Current Officers, Directors, Trustees, and Key Employees$125,805$20,480-$146,285
Travel$61,928$155-$62,083
Office Expenses$33,195$2,753-$35,948
Fees for Services Management$31,982--$31,982
Payroll Taxes$23,318$3,933$844$28,095
Advertising$18,262--$18,262
Fees for Services Accounting$14,862$2,419-$17,281
All Other Expenses$11,501$2,395-$13,896
Insurance$5,613$426-$6,039
Other Expenses$3,659$915-$4,574
Fees for Services Other$1,420$75-$1,495
Fees for Services Legal$15$3-$18
Total Functional Expenses$555,900$65,291$12,042$633,233

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$872,793
Expenses per Audited Statements$633,233
Total Expenses per Form 990$633,233
Expenses Not Reported on Form 990$239,560
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 35% controlled entity
No
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

“Director is married to an employee daughter of director is employee”

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

“The board has adopted a conflict-of-interest policy with disclosure statement. Each board member must complete or update annually the disclosure statement. All are reviewed annually by the board.”

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 and CEO
Phone
8477789983
Signed
2020-03-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Luster
Formed
2007
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
6
Volunteers
10

Preparer

Firm
Eder Casella & Co
Address
5400 W ELM STREET SUITE 203, MCHENRY, IL 60050
Preparer
Cheryden N Juergensen
Phone
8153441300
Supplemental Narrative

Additional Explanations

Form 990

“Schedule a part i: luster learning (the organization) received tax-exempt status as an organization exempt from federal income tax pursuant to irc section 509(a) (1). However, this form 990 for the organization is respectfully submitted with a public support schedule prepared on schedule a, part iii, as an organization exempt from federal income tax pursuant to irc section 509(a) (2) because management has determined that the support test of schedule a, part iii better reflects the nature of activities and therefore the public support for the organization.”

Form 990, Page 2, Part III, Line 2

“The organization has started working with hospitals to conduct training programs geared towards managing stress, maintaining emotional stability, extending concentration and maintaing physical stamina.”

Form 990, Part XI, Line 9

“Cost of goods sold 119,560 cost of goods sold -119,560”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is a nonprofit corporation that is exempt from income taxes under section 501(c)(3) of the internal revenue code and reported no unrelated business income for the year ended december 31, 2019. Management believes there are no uncertain tax positions or other provision for income taxes that are material to the financial statements.”

Schedule D, Page 4, Part XI, Line 2D

“Cost of goods sold 119,560”

Schedule D, Page 4, Part XII, Line 2D

“Cost of goods sold 119,560”

Raw XML AppendixShowing 400 of 463 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.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0LUSTER LEARNING (THE ORGANIZATION) RECEIVED TAX-EXEMPT STATUS AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX PURSUANT TO IRC SECTION 509(A) (1). HOWEVER, THIS FORM 990 FOR THE ORGANIZATION IS RESPECTFULLY SUBMITTED WITH A PUBLIC SUPPORT SCHEDULE PREPARED ON SCHEDULE A, PART III, AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX PURSUANT TO IRC SECTION 509(A) (2) BECAUSE MANAGEMENT HAS DETERMINED THAT THE SUPPORT TEST OF SCHEDULE A, PART III BETTER REFLECTS THE NATURE OF ACTIVITIES AND THEREFORE THE PUBLIC SUPPORT FOR THE ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NONPROFIT CORPORATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND REPORTED NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2019. MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS OR OTHER PROVISION FOR INCOME TAXES THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD 119,560
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD 119,560
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SCHEDULE A PART I: LUSTER LEARNING (THE ORGANIZATION) RECEIVED TAX-EXEMPT STATUS AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX PURSUANT TO IRC SECTION 509(A) (1). HOWEVER, THIS FORM 990 FOR THE ORGANIZATION IS RESPECTFULLY SUBMITTED WITH A PUBLIC SUPPORT SCHEDULE PREPARED ON SCHEDULE A, PART III, AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX PURSUANT TO IRC SECTION 509(A) (2) BECAUSE MANAGEMENT HAS DETERMINED THAT THE SUPPORT TEST OF SCHEDULE A, PART III BETTER REFLECTS THE NATURE OF ACTIVITIES AND THEREFORE THE PUBLIC SUPPORT FOR THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS STARTED WORKING WITH HOSPITALS TO CONDUCT TRAINING PROGRAMS GEARED TOWARDS MANAGING STRESS, MAINTAINING EMOTIONAL STABILITY, EXTENDING CONCENTRATION AND MAINTAING PHYSICAL STAMINA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECTOR IS MARRIED TO AN EMPLOYEE DAUGHTER OF DIRECTOR IS EMPLOYEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF FORM 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE PRIOR TO ISSUANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD HAS ADOPTED A CONFLICT-OF-INTEREST POLICY WITH DISCLOSURE STATEMENT. EACH BOARD MEMBER MUST COMPLETE OR UPDATE ANNUALLY THE DISCLOSURE STATEMENT. ALL ARE REVIEWED ANNUALLY BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FINANCE AND GOVERNANCE COMMITTEES REVIEW THE EXECUTIVE DIRECTOR'S SALARY AFTER RESEARCHING COMPARABLE SALARIES AT SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FINANCE AND GOVERNANCE COMMITTEES REVIEW THE EMPLOYEE'S SALARY AFTER RESEARCHING COMPARABLE SALARIES AT SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8COST OF GOODS SOLD 119,560 COST OF GOODS SOLD -119,560
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,024,901
Liabilities
$53,812
Net assets
$971,089
Revenue
$1,127,547
Expenses
$633,233
Net income
$494,314
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.37$0.23$0.51$0.28
2024Detailed filing. Detailed filing data is available for this year.$0.67$0.01$0.66$0.49$1.12$0.63
2023Detailed filing. Detailed filing data is available for this year.$1.30$0.02$1.27$0.85$1.06$0.21
2022Detailed filing. Detailed filing data is available for this year.$1.49$0.05$1.45$1.18$1.12$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.42$0.05$1.37$1.12$0.79$0.33
2020Detailed filing. Detailed filing data is available for this year.$1.07$0.02$1.05$0.67$0.59$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.02$0.05$0.97$1.13$0.63$0.49
2018Detailed filing. Detailed filing data is available for this year.$0.50$0.02$0.48$0.88$0.73$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.33$0.01$0.33$0.68$0.57$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.01$0.03$0.12$0.15$0.03