Civic Intelligence

The Lugar Center

990 • Fiscal year 2019 • EIN 46-1706566

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 19, 2020

1455 Pennsylvania Ave NW Ste 1125Washington, DC 20004

(202) 816-3333

Siviq Scores

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

Liabilities / Assets

46th percentile

0.02x

Higher debt load relative to assets than 46% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

43rd percentile

0.02x

Higher debt load relative to revenue than 43% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

23rd percentile

-7.9%

Higher net margin than 23% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

92nd percentile

$130,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 20.9% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

18th percentile

-8.0%

Faster asset growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

84th percentile

42%

Faster revenue growth than 84% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$474,565

Down $41,391 (-8.0%) from 2018

Net Assets

Down

$464,727

Down $49,337 (-9.6%) from 2018

Liabilities

Up

$9,838

Up $7,946 (+420%) from 2018

Revenue

Up

$621,743

Up $185,092 (+42%) from 2018

Expenses

Down

$670,930

Down $108,542 (-14%) from 2018

Net Income

Up

-$49,187

Up $293,634 (+86%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2013: $793,418Liabilities 2013: $1,477Net Assets 2013: $791,9412013Assets 2014: $352,169Liabilities 2014: $20,287Net Assets 2014: $331,8822014Assets 2015: $482,764Liabilities 2015: $51,658Net Assets 2015: $431,1062015Assets 2016: $148,130Liabilities 2016: $6,591Net Assets 2016: $141,5392016Assets 2017: $855,760Liabilities 2017: $0Net Assets 2017: $855,7602017Assets 2018: $515,956Liabilities 2018: $1,892Net Assets 2018: $514,0642018Assets 2019: $474,565Liabilities 2019: $9,838Net Assets 2019: $464,7272019Assets 2020: $347,153Liabilities 2020: $8,373Net Assets 2020: $338,7802020Assets 2021: $303,015Liabilities 2021: $1,828Net Assets 2021: $301,1872021Assets 2022: $312,111Liabilities 2022: $2,227Net Assets 2022: $309,8842022Assets 2023: $251,489Liabilities 2023: $5,814Net Assets 2023: $245,6752023

Highlighted filing

2019

Assets$474,565
Liabilities$9,838
Net Assets$464,727

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2013: $976,583Expenses 2013: $184,642Net Income 2013: $791,9412013Revenue 2014: $255,733Expenses 2014: $768,127Net Income 2014: -$512,3942014Revenue 2015: $901,899Expenses 2015: $802,675Net Income 2015: $99,2242015Revenue 2016: $447,381Expenses 2016: $736,948Net Income 2016: -$289,5672016Revenue 2017: $1,224,027Expenses 2017: $509,806Net Income 2017: $714,2212017Revenue 2018: $436,651Expenses 2018: $779,472Net Income 2018: -$342,8212018Revenue 2019: $621,743Expenses 2019: $670,930Net Income 2019: -$49,1872019Revenue 2020: $330,573Expenses 2020: $446,540Net Income 2020: -$115,9672020Revenue 2021: $100,050Expenses 2021: $144,694Net Income 2021: -$44,6442021Revenue 2022: $97,223Expenses 2022: $88,526Net Income 2022: $8,6972022Revenue 2023: $8,119Expenses 2023: $81,659Net Income 2023: -$73,5402023

Highlighted filing

2019

Revenue$621,743
Expenses$670,930
Net Income-$49,187
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 19, 2020
Return Version
2019v5.0
Gross Receipts
$621,743
Mission and Program Overview

Mission

The lugar center is dedicated to proposing solutions to global problems that will define the 21st century. The center seeks to educate the public, global policymakers and future leaders on critical issues such as food and energy security, controlling weapons of mass destruction, and effective governance. It provides a forum for timely commentary by respected experts. The center is committed to thoughtful analysis and civil dialogue that facilitate bipartisan governance.

The Lugar Center is dedicated to proposing solutions to global problems that will define the 21st century.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$505,956$464,155▼ $41,801
Accounts Receivable$10,000$10,000→ $0
Prepaid Expenses and Deferred Charges-$410-
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$515,956$474,565▼ $41,391
Liabilities
Accounts Payable and Accrued Expenses$1,892$9,838▲ $7,946
Total Liabilities$1,892$9,838▲ $7,946
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$514,064$464,727▼ $49,337
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$514,064$464,727▼ $49,337
Total Liabilities and Net Assets / Fund Balance$515,956$474,565▼ $41,391

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$11,898$11,898
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lori RowleyProgram Director and SecretaryFT$130,000$130,000
Dan DillerDirector of PolicyFT$90,000$90,000

Board Members and Trustees

NameTitle
Charlene S LugarPresident
Carl MeachamDirector
Marty MorrisDirector
Neil BrownDirector
John LugarExecutive Director and Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$620,409
Program Service Revenue
$0
Investment Income
$1,334
Other Revenue
$0
All Other Contributions
$620,409
Change in Net Assets
$-49,187
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$487,680
Other Expenses$183,250
Total Fundraising Expense$14,815
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$225,923--$225,923
Other Salaries and Wages$213,077$10,385-$223,462
Occupancy-$62,664-$62,664
Fees for Services Other$27,487$12,306$10,000$49,793
Payroll Taxes-$35,981-$35,981
Fees for Services Accounting-$18,843-$18,843
Travel$2,718$11,595$1,649$15,962
Office Expenses$2,667$11,978$156$14,801
Conferences and Meetings$150$8,599-$8,749
Information Technology$99$4,072$3,010$7,181
Insurance-$4,469-$4,469
Other Employee Benefits$2,314--$2,314
Fees for Services Legal-$788-$788
Total Functional Expenses$474,435$181,680$14,815$670,930
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Section A, Line 2

Charlene S. Lugar, President and Chairwoman of the Board of Directors is the mother of John H. Lugar, Executive Director and Treasurer.

Form 990, Part VI, Section B, Line 11B

The 990 is reviewed by the executive director and the board of directors prior to filing.

Form 990, Part VI, Section B, Line 12C

Annual conflict of interest disclosure forms are required to be signed by all board members and employees annually. The President and Executive Director review the forms and monitor compliance with the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

The President and/or Executive Committee determines the compensation for the Executive Director based on comparability data. For the current year, the executive director was not compensated.

Form 990, Part VI, Section C, Line 19

The Center makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Lugar Center
EIN
46-1706566
Phone
2028163333
Address
1455 Pennsylvania Ave NW Ste 1125, Washington, DC 20004

Signing Officer

Name
John Lugar
Title
Executive Director and Treasurer
Phone
2028163333
Signed
2020-10-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Lugar
Formed
2013
Legal Domicile
Dc
Voting Board Members
7
Independent Board Members
5
Employees
7
Volunteers
5

Preparer

Firm
Easy Office dba Jitasa
Address
1750 W Front Street Suite 200, Boise, ID 83702
Preparer
Jeremy Cork
Phone
2082874777
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IRS990/ProgSrvcAccomActy2Grp/Desc0Global Food Security - TLC works to keep the issue of global food security at the forefront of foreign policy debates and to educate government leaders, students, and citizens on specific policies that should be pursued to enhance food security in the world. TLC seeks to create a better understanding of the overall food security challenge and to foster a more productive and bipartisan debate among policymakers around the world. TLC engages with a wide range of experts to develop cutting-edge proposals and bridge differing approaches to food security. It maintains a focus on policies that will increase agricultural productivity globally while ensuring that small holder farmers benefit from improved technologies, extension, market access, and better infrastructure. TLC places a special emphasis on policies that would enhance agricultural sciences and research (a 21st Century Green Revolution) and strengthen international collaboration among agricultural universities with the goal toward feeding a world of nearly 10 billion people by 2050.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Foreign Aid Effectiveness - Foreign assistance remains an important tool for achieving national security, global stability, and economic growth. Senator Lugar and senior staff held leadership positions in the Modernizing Foreign Assistance Network (MFAN), a coalition of nongovernmental organizations, leading think tanks, and individuals that work together to support approaches to make U.S. aid more effective.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Other Programs - Lugar Diplomacy Series and WMD Nonproliferation.
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IRS990/RevenueAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0620409
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0436651
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01224027
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0458384
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0901899
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03641370
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01335
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt016
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01351
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.30348
IRS990ScheduleA/PublicSupportPY170Pct00.35144
IRS990ScheduleA/PublicSupportTotal170Amt01105481
IRS990ScheduleA/SubstantialContributorsTotAmt02535889
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0620409
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0436651
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01224027
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0458384
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0901899
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03641370
IRS990ScheduleA/TotalSupportAmt03642721
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearAmt00
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus1Amt00
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus2Amt00
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus3Amt00
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/TotalAmt00
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt00
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt00
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus2Amt00
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus3Amt00
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt00
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt00
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt00
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt00
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus3Amt00
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt00
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt00
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt00
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus2Amt00
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus3Amt00
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt00
IRS990ScheduleC/GrassrootsCeilingAmt00
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/LobbyingCeilingAmt00
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalGrassrootsLobbyingGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011898
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011898
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Charlene S. Lugar, President and Chairwoman of the Board of Directors is the mother of John H. Lugar, Executive Director and Treasurer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is reviewed by the executive director and the board of directors prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Annual conflict of interest disclosure forms are required to be signed by all board members and employees annually. The President and Executive Director review the forms and monitor compliance with the conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The President and/or Executive Committee determines the compensation for the Executive Director based on comparability data. For the current year, the executive director was not compensated.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Center makes its governing documents available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0515956
IRS990/TotalAssetsEOYAmt0474565
IRS990/TotalAssetsGrp/BOYAmt0515956
IRS990/TotalAssetsGrp/EOYAmt0474565
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0620409
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014815
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0181680
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0474435
IRS990/TotalFunctionalExpensesGrp/TotalAmt0670930
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01892
IRS990/TotalLiabilitiesEOYAmt09838
IRS990/TotalLiabilitiesGrp/BOYAmt01892
IRS990/TotalLiabilitiesGrp/EOYAmt09838
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0514064
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0464727
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt04271
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00

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