Civic Intelligence

Luster Learning Institute Nfp

990 • Fiscal year 2025 • EIN 36-4604965

Jan 01, 2025 to Dec 31, 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

71st percentile

0.01x

Higher debt load relative to assets than 71% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

75th percentile

0.02x

Higher debt load relative to revenue than 75% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

4th percentile

-123%

Higher net margin than 4% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

99th percentile

$125,000

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 55.0% of source-year revenue.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

11th percentile

-43%

Faster asset growth than 11% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

9th percentile

-54%

Faster revenue growth than 9% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$379,400

Down $289,160 (-43%) from 2024

Net Assets

Down

$374,774

Down $280,451 (-43%) from 2024

Liabilities

Down

$4,626

Down $8,709 (-65%) from 2024

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin4th percentile

Revenue

Down

$227,416

Down $262,349 (-54%) from 2024

Expenses

Down

$507,867

Down $611,171 (-55%) from 2024

Net Income

Up

-$280,451

Up $348,822 (+55%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth11th 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

2025

Assets$379,400
Liabilities$4,626
Net Assets$374,774
Open 2025 Filing

Operations Trend

Revenue Growth9th 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

2025

Revenue$227,416
Expenses$507,867
Net Income-$280,451
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 25, 2026
Return Version
2025v4.0
Gross Receipts
$242,523
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$573,361$342,108▼ $231,253
Cash and Non-Interest-Bearing Accounts$59,004$27,631▼ $31,373
Accounts Receivable$36,195$9,661▼ $26,534
Total Assets$668,560$379,400▼ $289,160
Liabilities
Deferred Revenue$8,965--
Accounts Payable and Accrued Expenses$4,370$4,626▲ $256
Total Liabilities$13,335$4,626▼ $8,709
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$630,225$317,274▼ $312,951
Net Assets With Donor Restrictions$25,000$57,500▲ $32,500
Total Net Assets Fund Balance$655,225$374,774▼ $280,451
Total Liabilities and Net Assets / Fund Balance$668,560$379,400▼ $289,160

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$2,445$2,445
Other Securities$342,108--
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Richard LusterPresident CEOFT$125,000$125,000

Board Members and Trustees

NameTitle
Brahma RosenbergSecretary
Randy JosephTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$65,910
Program Service Revenue
$61,692
Investment Income
$18,748
Other Revenue
$81,066
All Other Contributions
$65,910
Change in Net Assets
$-280,451
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$380,215
Other Expenses$127,652
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$197,695$32,183-$229,878
Current Officers, Directors, Trustees, and Key Employees$107,500$17,500-$125,000
Fees for Services Other$44,352$2,835-$47,187
Payroll Taxes$21,790$3,547-$25,337
Advertising$22,243--$22,243
Fees for Services Accounting$15,286$2,489-$17,775
Information Technology$12,960$3,240-$16,200
Insurance$6,595$264-$6,859
Other Expenses$4,874$606-$4,874
Office Expenses$3,101$72-$3,173
Fees for Services Legal$412$67-$479
Travel$233--$233
All Other Expenses-$57-$57
Total Functional Expenses$441,491$66,376$0$507,867
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
No
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

“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 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 Candid.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
2026-02-25
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
4
Volunteers
2

Preparer

Firm
Eccezion
Address
5400 W Elm Street Suite 203, McHenry, IL 60050
Preparer
Cheryden Juergensen
Phone
8153441300
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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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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00.39860
IRS990ScheduleA/PublicSupportPY509Pct00.37940
IRS990ScheduleA/PublicSupportTotal509Amt01820181
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0679686
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt01174611
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0834675
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt02688972
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0679686
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt01174611
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt0834675
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt02688972
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0223775
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0485300
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0990199
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01538896
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01270983
IRS990ScheduleA/Total509Grp/TotalAmt04509153
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0242523
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0509890
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0991075
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01544730
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01278130
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04566348
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02445
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02445
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0342108
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/OtherSecuritiesGrp/Desc2FAIR MARKET VALUE
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueSecuritiesAmt0342108
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Nephew 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 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 Candid.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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/StatesWhereCopyOfReturnIsFldCd1CO
IRS990/StatesWhereCopyOfReturnIsFldCd2FL
IRS990/StatesWhereCopyOfReturnIsFldCd3IL
IRS990/StatesWhereCopyOfReturnIsFldCd4MI
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0668560
IRS990/TotalAssetsGrp/EOYAmt0379400
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt065910
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt066376
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0441491
IRS990/TotalFunctionalExpensesGrp/TotalAmt0507867
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013335
IRS990/TotalLiabilitiesEOYAmt04626
IRS990/TotalLiabilitiesGrp/BOYAmt013335
IRS990/TotalLiabilitiesGrp/EOYAmt04626
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0655225
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0374774
IRS990/TotalProgramServiceExpensesAmt0441491
IRS990/TotalProgramServiceRevenueAmt061692
IRS990/TotalReportableCompFromOrgAmt0125000
IRS990/TotalRevenueGrp/ExclusionAmt018748
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt061692
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0227416
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0668560
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0379400
IRS990/TravelGrp/ProgramServicesAmt0233
IRS990/TravelGrp/TotalAmt0233
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/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0www.calmclassroom.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Richard Luster
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum08477789983
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Luster Learning Institute NFP
ReturnHeader/Filer/BusinessNameControlTxt0LUST
ReturnHeader/Filer/EIN0364604965
ReturnHeader/Filer/PhoneNum08477789983
ReturnHeader/Filer/USAddress/AddressLine1Txt01126 Hillcrest Ave
ReturnHeader/Filer/USAddress/CityNm0Highland Park
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060035
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0363614997
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Eccezion
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05400 W Elm Street Suite 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0McHenry

Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$379,400
Liabilities
$4,626
Net assets
$374,774
Revenue
$227,416
Expenses
$507,867
Net income
-$280,451
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