Civic Intelligence

Lumen Inc

EIN 82-2095289 • 501(c)3 • Annandale, VA

Profile

We are a US-based non-profit charitable organization whose mission is to provide all North Koreans with access to uncensored in- formation and media as well as safe channels of communication. Our vision is to achieve a world where every North Korean can think act and move freely. Our focus is to develop delivery and distribution methods. Significant activities: 1. Research & Development. 2. Technological Innovation & Iteration. 3. Partnerships & Capacity Building.

4340 Old Columbia PikeAnnandale, VA 22003-2120

www.lumen.global

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

1.00x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

96th percentile

1.66x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

85th percentile

37%

Higher net margin than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Assets

Down

$148,923

Down $138,865 (-48%) from 2022

Liabilities

Down

$142,345

Down $144,082 (-50%) from 2022

Net Assets

Up

$6,578

Up $5,217 (+383%) from 2022

Revenue

Up

$177,837

Up $5,648 (+3.3%) from 2022

Expenses

Up

$172,620

Up $63,879 (+59%) from 2022

Net Income

Down

$5,217

Down $58,231 (-92%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2021: $207,713Liabilities 2021: $204,646Net Assets 2021: $3,0672021Assets 2022: $287,788Liabilities 2022: $286,427Net Assets 2022: $1,3612022Assets 2023: $148,923Liabilities 2023: $142,345Net Assets 2023: $6,5782023

Highlighted filing

2023

Assets$148,923
Liabilities$142,345
Net Assets$6,578

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0Revenue 2021: $238,821Expenses 2021: $189,648Net Income 2021: $49,1732021Revenue 2022: $172,189Expenses 2022: $108,741Net Income 2022: $63,4482022Revenue 2023: $177,837Expenses 2023: $172,620Net Income 2023: $5,2172023

Highlighted filing

2023

Revenue$177,837
Expenses$172,620
Net Income$5,217

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 16, 2024
Return Version
2023v5.1
Gross Receipts
$177,837
Mission and Program Overview

Mission

We are a US-based non-profit charitable organization whose mission is to provide all North Koreans with access to uncensored in- formation and media as well as safe channels of communication. Our vision is to achieve a world where every North Korean can think act and move freely. Our focus is to develop delivery and distribution methods. Significant activities: 1. Research & Development. 2. Technological Innovation & Iteration. 3. Partnerships & Capacity Building.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$131,493$136,749▲ $5,256
Pledges and Grants Receivable$156,295$12,174▼ $144,121
Cap Stk Tr Prin Current Funds$1,361$6,578▲ $5,217
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$287,788$148,923▼ $138,865
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$130,132$87,863▼ $42,269
Grants Payable$156,295$54,482▼ $101,813
Accounts Payable and Accrued Expenses$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$286,427$142,345▼ $144,082
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,361$6,578▲ $5,217
Total Liabilities and Net Assets / Fund Balance$287,788$148,923▼ $138,865
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jieun BaekDirectorPT$19,140$19,140
Revenue and Support

Revenue Composition

Contributions and Grants
$177,837
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$4,465
Change in Net Assets
$5,217
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,620
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$107,520$0$0$107,520
Fees for Services Accounting$35,244$0$0$35,244
Travel$12,913$0$0$12,913
Conferences and Meetings$6,912$0$0$6,912
Information Technology$6,481$0$0$6,481
Office Expenses$458$0$0$458
Total Functional Expenses$172,620$0$0$172,620
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jieun BaekCurrent DirectorPayment for contracted work on grant programsNo$7,500
Jieun BaekCurrent DirectorPayment for contracted work on grant programsNo$5,890
Jieun BaekCurrent DirectorPayment for contracted work on grant programsNo$3,150
Jieun BaekCurrent DirectorPayment for contracted work on grant programsNo$2,600

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B, Line 1

In our nonprofit organization the governing body consists of four voting members including our Managing Director MD. The material differences in voting rights among us are determined by our bylaws. Our MD may either have equal voting rights a casting vote or no voting rights depending on their role in the organization as the executive leader. We the board members may also delegate broad authority to an executive committee allowing them to handle routine decisions while the full board retains the final authority on major strategic or governance matters. Though our MD accepts advice and discretionary instructions from us they typically dont have voting rights on critical governance issues as their role is focused on executive management.

Part VI, Line 11B

The form 990 was delivered to each member of the governing body the board electronically via email in an email from the managing director. The return is discussed as an agenda item during the next quarterly board meeting.

Part VI, Line 12C

The purpose of this Conflict of Interest Policy is to protect the interests of Lumen Inc. the Organization as a tax-exempt nonprofit and charitable corporation when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or director of the Organization or might possibly result in an excess benefit transaction. This policy is intended to supplement but not replace any applicable state and federal laws governing conflict of interest applicable to nonprofit and charitable organizations. 1. Duty to Disclose 2. Determining Whether a Conflict of Interest Exists 3. Procedures for Addressing the Conflict of Interest 4. Violations of the Conflict of Interest Policy Periodic Reviews Use of Outside Experts

Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Lumen Inc
EIN
82-2095289
In Care Of
% Ji Eun Baek
Phone
6463211120
Address
4340 OLD COLUMBIA PIKE, ANNANDALE, VA 22003-2120

Signing Officer

Name
Jieun Baek Baek
Title
Director
Signed
2024-11-16

Organization Details

Formed
2017
Legal Domicile
Dc
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
0
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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/Desc0To provide all North Koreans access to uncensored information in media as well as safe channels of communication with the promotion of democracy human rights & other American liberal values. Provide expertise on North Korean issues a NK defector including program work translation small group organization and work products meant to move the mission of both Lumen and humankind forward in the promotion of democracy human rights and other liberal values.
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0bank fees
IRS990/OtherExpensesGrp/Desc1professional fees
IRS990/OtherExpensesGrp/Desc2tax filing fees
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt02353
IRS990/OtherExpensesGrp/ProgramServicesAmt1695
IRS990/OtherExpensesGrp/ProgramServicesAmt244
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt02353
IRS990/OtherExpensesGrp/TotalAmt1695
IRS990/OtherExpensesGrp/TotalAmt244
IRS990/OtherExpensesGrp/TotalAmt30
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt00
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
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IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0156295
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt012174
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Ji Eun Baek
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt40
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0159265
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0108741
IRS990/PYOtherRevenueAmt012924
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt063448
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0108741
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0172189
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt05217

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