Civic Intelligence

Luster Learning Institute Nfp

990 • Fiscal year 2024 • EIN 36-4604965

Jan 01, 2024 to Dec 31, 2024 • Filed on Apr 03, 2025

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

53rd percentile

0.02x

Higher debt load relative to assets than 53% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.03x

Higher debt load relative to revenue than 55% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

2nd percentile

-128%

Higher net margin than 2% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

94th percentile

$146,500

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 29.9% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

4th percentile

-48%

Faster asset growth than 4% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-42%

Faster revenue growth than 7% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$668,560

Down $626,442 (-48%) from 2023

Net Assets

Down

$655,225

Down $615,331 (-48%) from 2023

Liabilities

Down

$13,335

Down $11,111 (-45%) from 2023

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin2nd percentile

Revenue

Down

$489,765

Down $359,489 (-42%) from 2023

Expenses

Up

$1,119,038

Up $61,775 (+5.8%) from 2023

Net Income

Down

-$629,273

Down $421,264 (-203%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth4th 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

2024

Assets$668,560
Liabilities$13,335
Net Assets$655,225
Open 2024 Filing

Operations Trend

Revenue Growth7th 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

2024

Revenue$489,765
Expenses$1,119,038
Net Income-$629,273
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 3, 2025
Return Version
2024v5.1
Gross Receipts
$509,890
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
Investments Other Securities$1,185,819$573,361▼ $612,458
Cash and Non-Interest-Bearing Accounts$32,775$59,004▲ $26,229
Accounts Receivable$76,408$36,195▼ $40,213
Total Assets$1,295,002$668,560▼ $626,442
Liabilities
Deferred Revenue$21,485$8,965▼ $12,520
Accounts Payable and Accrued Expenses$2,961$4,370▲ $1,409
Total Liabilities$24,446$13,335▼ $11,111
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,195,556$630,225▼ $565,331
Net Assets With Donor Restrictions$75,000$25,000▼ $50,000
Total Net Assets Fund Balance$1,270,556$655,225▼ $615,331
Total Liabilities and Net Assets / Fund Balance$1,295,002$668,560▼ $626,442

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$2,445$2,445
Other Securities$573,361--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Richard LusterPresident CEOFT$146,500$146,500

Board Members and Trustees

NameTitle
Brahma RosenbergSecretary
Randy JosephTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$113,430
Program Service Revenue
$134,463
Investment Income
$24,590
Other Revenue
$217,282
All Other Contributions
$113,430
Change in Net Assets
$-629,273

Audited Revenue Reconciliation

Revenue per Audited Statements
$489,765
Revenue Not Reported on Form 990
$154,067
Total Revenue per Audited Statements
$643,832
Total Revenue per Form 990
$489,765
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$882,344
Other Expenses$236,694
Total Fundraising Expense$26,861
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$561,289$94,485$19,009$674,783
Advertising$157,090--$157,090
Current Officers, Directors, Trustees, and Key Employees$118,665$20,510$7,325$146,500
Payroll Taxes$52,001$8,533$527$61,061
Fees for Services Accounting$14,424$2,348-$16,772
Information Technology$10,450$2,613-$13,063
Fees for Services Other$10,192$1,659-$11,851
Insurance$7,740$535-$8,275
Office Expenses$4,097$1,365-$5,462
All Other Expenses$5,213$40-$5,253
Other Expenses$5,081$525-$5,081
Fees for Services Legal$416$68-$484
Total Functional Expenses$959,284$132,893$26,861$1,119,038

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,259,163
Expenses per Audited Statements$1,119,038
Total Expenses per Form 990$1,119,038
Expenses Not Reported on Form 990$140,125
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. Nephew of president is an employee.”

Form 990, Part VI, Line 11B

“A copy of form 990 is reviewed and approved by the Board 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
Executive Director
Phone
8477789983
Signed
2025-04-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Luster
Formed
2007
Legal Domicile
Il
Voting Board Members
3
Independent Board Members
2
Employees
9
Volunteers
2

Preparer

Firm
Eccezion
Address
5400 W Elm Street Suite 203, McHenry, IL 60050
Preparer
Cheryden Juergensen
Phone
8153441300
Supplemental Narrative

Financial Statement Notes

XI 2D

“COGS Expense 20,125”

XII 2D

“COGS Expense 20,125”

X 2

“The Organization is a nonprofit corporation that is exempt from income taxes under Section 501c3 of the Internal Revenue Code and reported no unrelated business income for the year ended December 31, 2024. Management believes there are no uncertain tax positions or other provision for income taxes that are material to the financial statements. In addition, the Organization qualifies for deductible contributions as provided in Section 170b1Avi.”

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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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IRS990/Desc0Trains teachers and administrators to instruct a series of self-regulatory exercises that are implemented in the classroom. Participants learn practical skills that help students enhance self-esteem, remain focused, manage stress, effectively comply with assignments and smoothly navigate transitional cycles.
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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, 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 section a2 because management has determined that the support test of schedule A, part III better reflects the nature of activities.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0573361
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/OtherSecuritiesGrp/Desc2FAIR MARKET VALUE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COGS Expense 20,125
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COGS Expense 20,125
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2The Organization is a nonprofit corporation that is exempt from income taxes under Section 501c3 of the Internal Revenue Code and reported no unrelated business income for the year ended December 31, 2024. Management believes there are no uncertain tax positions or other provision for income taxes that are material to the financial statements. In addition, the Organization qualifies for deductible contributions as provided in Section 170b1Avi.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0President is married to an employee. Daughter of President is an employee. Nephew of president is an employee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of form 990 is reviewed and approved by the Board 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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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$668,560
Liabilities
$13,335
Net assets
$655,225
Revenue
$489,765
Expenses
$1,119,038
Net income
-$629,273
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