Civic Intelligence

Luster Learning Institute Nfp

990 • Fiscal year 2020 • EIN 36-4604965

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 29, 2021

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

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

30th percentile

0.04x

Higher debt load relative to revenue than 30% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

62nd percentile

12%

Higher net margin than 62% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

81st percentile

$136,587

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 20.4% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

47th percentile

4.8%

Faster asset growth than 47% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

11th percentile

-41%

Faster revenue growth than 11% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$1,074,479

Up $49,578 (+4.8%) from 2019

Net Assets

Up

$1,049,925

Up $78,836 (+8.1%) from 2019

Liabilities

Down

$24,554

Down $29,258 (-54%) from 2019

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin62nd percentile

Revenue

Down

$669,268

Down $458,279 (-41%) from 2019

Expenses

Down

$590,432

Down $42,801 (-6.8%) from 2019

Net Income

Down

$78,836

Down $415,478 (-84%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth47th 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

2020

Assets$1,074,479
Liabilities$24,554
Net Assets$1,049,925
Open 2020 Filing

Operations Trend

Revenue Growth11th 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

2020

Revenue$669,268
Expenses$590,432
Net Income$78,836
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 29, 2021
Return Version
2020v4.1
Gross Receipts
$762,665
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.

To transform 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$585,737$1,044,052▲ $458,315
Savings and Temporary Cash Investments$385,000--
Accounts Receivable$54,164$30,427▼ $23,737
Total Assets$1,024,901$1,074,479▲ $49,578
Liabilities
Accounts Payable and Accrued Expenses$53,812$24,554▼ $29,258
Total Liabilities$53,812$24,554▼ $29,258
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$971,089$1,024,925▲ $53,836
Net Assets With Donor Restrictions-$25,000-
Total Net Assets Fund Balance$971,089$1,049,925▲ $78,836
Total Liabilities and Net Assets / Fund Balance$1,024,901$1,074,479▲ $49,578

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$2,445$2,445
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Richard LusterPresident CEOFT$136,587$136,587

Board Members and Trustees

NameTitle
Brahma RosenbergSecretary
Randy JosephTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$105,250
Program Service Revenue
$632,216
Investment Income
$4,336
Other Revenue
$-72,534
Change in Net Assets
$78,836

Audited Revenue Reconciliation

Revenue per Audited Statements
$669,268
Revenue Not Reported on Form 990
$213,397
Total Revenue per Audited Statements
$882,665
Total Revenue per Form 990
$669,268
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$406,898
Other Expenses$183,534
Total Fundraising Expense$12,137
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$196,819$33,893$11,378$242,090
Current Officers, Directors, Trustees, and Key Employees$117,465$19,122-$136,587
Advertising$35,568--$35,568
Payroll Taxes$23,511$3,951$759$28,221
Fees for Services Management$25,194--$25,194
Fees for Services Accounting$13,866$2,001-$15,867
Other Expenses$10,658$1,529-$10,658
All Other Expenses$7,898$1,224-$9,122
Insurance$6,665$399-$7,064
Information Technology$4,178$1,045-$5,223
Office Expenses$1,636$981-$2,617
Travel$1,744$3-$1,747
Fees for Services Legal-$256-$256
Total Functional Expenses$513,891$64,404$12,137$590,432

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$803,829
Expenses per Audited Statements$590,432
Total Expenses per Form 990$590,432
Expenses Not Reported on Form 990$213,397
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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, Part VI, Line 2

“President is married to an employee. Daughter of President is an employee.”

Form 990, Part VI, Line 11B

“A copy of form 990 is reviewed and approved by the Finance Committee prior to issuance. The independent CPA hired to audit financial statements and prepare the information returns is available to address questions or concerns prior to filing and meets annually with the board to conduct a board review of the financial statements and information returns.”

Form 990, 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, Part VI, Line 15B

“The finance and governance committee reviews annually the compensation of key employees based on performance evaluation in connection with established goals and objectives, and determines compensation reasonableness thereof and by reviewing data for similar organizations.”

Form 990, Part VI, Line 19

“The Organization management provides upon request information subject to public disclosure. Additionally, three most recent years of form 990 filed by the Organization are available at Guidestar.org.”

Form 990, Part VI, Line 15A

“The finance and governance committees review the employees salary after researching comparable salaries at similar organizations.”

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
Signed
2021-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Luster
Formed
2007
Legal Domicile
Il
Voting Board Members
3
Independent Board Members
3
Employees
8
Volunteers
3

Preparer

Firm
Eder Casella & Co
Address
5400 W Elm Street Suite 203, McHenry, IL 60050
Preparer
Cheryden Juergensen
Phone
8153441300
Supplemental Narrative

Financial Statement Notes

X 2

“The Organization is a nonprofit corporation that is exempt from income taxes under Section 501 c 3 of the Internal Revenue Code and has been classified by the Internal Revenue Service as an entity that is not a private foundation within the meaning of section 509a and qualifies for deductible contributions as provided in section 170b1aVI. Management represents that the organization has no unrelated business income for the year ended December 31, 2020.”

XI 2D

“Cost of good sold 93,397”

XII 2D

“Cost of good sold 93,397”

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IRS990ScheduleA/FactsAndCircumstancesTestTxt0Part III Section A Line 1 Luster Learning the Organization received tax-exempt status as an organization exempt from federal income tax pursuant to IRC section 509a1. 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 509a2 because management has determined that the support test of schedule A, part III better reflects the nature of activities.
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IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.69340
IRS990ScheduleA/PublicSupportPY509Pct00.78710
IRS990ScheduleA/PublicSupportTotal170Amt00
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt01150053
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0758329
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01240989
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0750008
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0612664
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0425794
IRS990ScheduleA/Total509Grp/TotalAmt03787784
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01247107
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0752367
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0612664
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0425794
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03800597
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0120000
IRS990ScheduleD/DonatedServicesUseFcltsAmt0120000
IRS990ScheduleD/ExpensesNotReportedAmt0213397
IRS990ScheduleD/ExpensesSubtotalAmt0590432
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherExpensesIncludedAmt093397
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02445
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02445
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherRevenueAmt093397
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt0213397
IRS990ScheduleD/RevenueSubtotalAmt0669268
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 has been classified by the Internal Revenue Service as an entity that is not a private foundation within the meaning of section 509a and qualifies for deductible contributions as provided in section 170b1aVI. Management represents that the organization has no unrelated business income for the year ended December 31, 2020.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Cost of good sold 93,397
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Cost of good sold 93,397
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1XI 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2XII 2d
IRS990ScheduleD/TotalExpensesPerForm990Amt0590432
IRS990ScheduleD/TotalRevenuePerForm990Amt0669268
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0882665
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0President is married to an employee. Daughter of President is an employee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of form 990 is reviewed and approved by the Finance Committee prior to issuance. The independent CPA hired to audit financial statements and prepare the information returns is available to address questions or concerns prior to filing and meets annually with the board to conduct a board review of the financial statements and information returns.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 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/ExplanationTxt3The finance and governance committee reviews annually the compensation of key employees based on performance evaluation in connection with established goals and objectives, and determines compensation reasonableness thereof and by reviewing data for similar organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization management provides upon request information subject to public disclosure. Additionally, three most recent years of form 990 filed by the Organization are available at Guidestar.org.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The finance and governance committees review the employees salary after researching comparable salaries at similar organizations.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15a
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IRS990/TotalContributionsAmt0105250
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012137
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt064404
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0513891
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt053812
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IRS990/TotalLiabilitiesGrp/EOYAmt024554
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0971089
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01049925
IRS990/TotalProgramServiceExpensesAmt0513891
IRS990/TotalProgramServiceRevenueAmt0632216
IRS990/TotalReportableCompFromOrgAmt0136587
IRS990/TotalRevenueGrp/ExclusionAmt04336
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0632216
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0669268
IRS990/TotalVolunteersCnt03
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IRS990/TravelGrp/ManagementAndGeneralAmt03
IRS990/TravelGrp/ProgramServicesAmt01744
IRS990/TravelGrp/TotalAmt01747
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01126 Hillcrest Ave
IRS990/USAddress/CityNm0Highland Park
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060035
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.calmclassroom.com
IRS990/WhistleblowerPolicyInd0true
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/BuildTS02022-09-23 18:48:47Z

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,074,479
Liabilities
$24,554
Net assets
$1,049,925
Revenue
$669,268
Expenses
$590,432
Net income
$78,836
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