Civic Intelligence

Labor Mobility Partnerships Inc

EIN 84-1991867 • 501(c)3 • Washington, DC

Profile

To lift millions of workers and their families out of poverty. We work to dramatically increase the scale and quality of labor mobility, helping workers from low-income countries to access quality jobs across borders and businesses in high-income countries to address deepening labor shortages.

712 H Street NE 1902Washington, DC 20002

lampforum.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.14x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

4th percentile

-96%

Higher net margin than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

3rd percentile

-51%

Faster asset growth than 3% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

6th percentile

-47%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,553,603

Down $1,614,141 (-51%) from 2023

Liabilities

Down

$207,585

Down $188,072 (-48%) from 2023

Net Assets

Down

$1,346,018

Down $1,426,069 (-51%) from 2023

Revenue

Down

$1,482,743

Down $1,302,318 (-47%) from 2023

Expenses

Up

$2,908,812

Up $406,354 (+16%) from 2023

Net Income

Down

-$1,426,069

Down $1,708,672 (-605%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2020: $682,921Liabilities 2020: $291Net Assets 2020: $682,6302020Assets 2021: $2,064,828Liabilities 2021: $62,638Net Assets 2021: $2,002,1902021Assets 2022: $2,667,628Liabilities 2022: $178,144Net Assets 2022: $2,489,4842022Assets 2023: $3,167,744Liabilities 2023: $395,657Net Assets 2023: $2,772,0872023Assets 2024: $1,553,603Liabilities 2024: $207,585Net Assets 2024: $1,346,0182024

Highlighted filing

2024

Assets$1,553,603
Liabilities$207,585
Net Assets$1,346,018

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2020: $875,689Expenses 2020: $197,874Net Income 2020: $677,8152020Revenue 2021: $2,052,500Expenses 2021: $732,940Net Income 2021: $1,319,5602021Revenue 2022: $2,152,770Expenses 2022: $1,665,476Net Income 2022: $487,2942022Revenue 2023: $2,785,061Expenses 2023: $2,502,458Net Income 2023: $282,6032023Revenue 2024: $1,482,743Expenses 2024: $2,908,812Net Income 2024: -$1,426,0692024

Highlighted filing

2024

Revenue$1,482,743
Expenses$2,908,812
Net Income-$1,426,069

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 4, 2025
Return Version
2024v5.0
Gross Receipts
$1,482,743
Mission and Program Overview

Mission

Catalyze a functional ecosystem of actors implementing safe and reliable labor mobility pathways.

To lift millions of workers out of poverty by increasing the scale and quality of labor mobility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,404,901$984,612▼ $1,420,289
Cash and Non-Interest-Bearing Accounts$705,982$396,417▼ $309,565
Accounts Receivable$24,419$146,950▲ $122,531
Prepaid Expenses and Deferred Charges$16,732$18,111▲ $1,379
Land, Buildings, and Equipment, Net$15,710$7,513▼ $8,197
Total Assets$3,167,744$1,553,603▼ $1,614,141
Liabilities
Accounts Payable and Accrued Expenses$204,987$138,425▼ $66,562
Other Liabilities$190,670$69,160▼ $121,510
Total Liabilities$395,657$207,585▼ $188,072
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,290,330$725,098▼ $565,232
Net Assets With Donor Restrictions$1,481,757$620,920▼ $860,837
Total Net Assets Fund Balance$2,772,087$1,346,018▼ $1,426,069
Total Liabilities and Net Assets / Fund Balance$3,167,744$1,553,603▼ $1,614,141

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,513$17,077$24,590
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elicia CarmichaelDirectorFT$191,194$9,632$200,826
Rebekah SmithPresident/edFT$163,148$10,672$173,820
Kimberly GeronimoKey EmployeeFT$137,504$7,693$145,197
Haley GraySecretary/ TFT$76,952$7,960$84,912
Lant PritchettChair/researPT$50,800-$50,800

Board Members and Trustees

NameTitle
Avnish GungadurdossBoard Member
Janina KugelBoard Member
Jason WendleBoard Member
Manish SabharwalBoard Member
Lillian KidaneDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Global Development IncubatorStrategy Suppor155 WEST 23RD ST FLOOR 6, New York, NY 10011$320,845
Revenue and Support

Revenue Composition

Contributions and Grants
$1,046,764
Program Service Revenue
$400,631
Investment Income
$34,752
Other Revenue
$596
All Other Contributions
$1,046,764
Change in Net Assets
$-1,426,069

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,482,743
Total Revenue per Audited Statements
$1,482,743
Total Revenue per Form 990
$1,482,743
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,480,040
Other Expenses$1,428,772
Total Fundraising Expense$49,834
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$991,544$168,890$19,000$1,179,434
Other Salaries and Wages$639,118$119,094$11,295$769,507
Current Officers, Directors, Trustees, and Key Employees$420,341$56,100$5,652$482,093
Travel$153,821$14,169$11,088$179,078
Other Employee Benefits$156,256$4,922$1,786$162,964
Payroll Taxes$52,412$12,401$663$65,476
Office Expenses$37,928-$350$38,278
Other Expenses$2,455$21,330-$23,785
Depreciation Depletion$6,620$1,577-$8,197
Total Functional Expenses$2,460,495$398,483$49,834$2,908,812

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,908,812
Total Expenses per Audited Statements$2,908,812
Total Expenses per Form 990$2,908,812
International Activity

International Summary

Employees
5
Spending
$1,356,906

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CarribeanProgram ServicesSee Additional Info-1$452,061
EuropeProgram ServicesSee Additional Info-3$356,625
East Asia and the PacificProgram ServicesSee Additional Info--$155,782
Sub-saharan AfricaProgram ServicesSee Additional Info--$126,302
South AmericaProgram ServicesSee Additional Info-1$90,685
North America (non Us), Includes MexicoProgram ServicesSee Additional Info--$81,916
South AsiaProgram ServicesSee Additional Info--$68,952
Middle East and North AfricaProgram ServicesSee Additional Info--$24,583
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
Refundable Advances$69,160
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Page 6, Part VI, Line 11B

The organization's president and executive director are actively involved in the production of the 990, which will also be reviewed by the treasurer. The entire governing body has been provided a copy of the 990 for any comments prior to filing. The form 990 was shared electronically with the full board for their review.

Form 990, Page 6, Part VI, Line 12C

Duty to disclose: in connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with board delegated powers considering the proposed transaction or arrangement. Determining whether a conflict of interest exists: after disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. Procedures for addressing the conflict of interest: a) an interested person may make a presentation at the board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and vote on, the transaction or arrangement involving the possible conflict of interest. B) the chairperson of the board or committee shall, if appropriate, appoint a person or committee to investigate alternatives to the proposed transaction or arrangement. C) after exercising due diligence, the board or committee shall determine whether the corporation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. D) if a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the corporation's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement. Violations of the conflict of interest policy: a) if the board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. B) if, after hearing the member's response and after making further investigation as warranted by the circumstances, the board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Page 6, Part VI, Line 15A

The compensation of the executive director is set by the board in the q4 board meeting, which informs the decision through market comparability data. Salaries for other employees are determined by pre-set bands which map to positions and years of experience, as informed by comparability data, and the organization does not negotiate outside of these bands in salary negotiations. This data came from analyses of similarly situated non-profits in the us.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Labor Mobility Partnerships Inc
EIN
84-1991867
Phone
2028009251
Address
712 H STREET NE 1902, WASHINGTON, DC 20002

Signing Officer

Name
Rebekah Smith
Title
President/ed
Phone
2028009251
Signed
2025-11-04

Organization Details

Principal Officer
Rebekah Smith
Formed
2019
Legal Domicile
Dc
Voting Board Members
6
Independent Board Members
5
Employees
8

Preparer

Firm
Brinker Simpson & Company LLC
Address
1400 N PROVIDENCE RD BLDG 2 STE 20, MEDIA, PA 19063
Preparer
Hillary Alexander CPA
Phone
6105445900
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Lamp's mission is to lift millions of workers and their families out of poverty. We work to dramatically increase the scale and quality of labor mobility, helping workers from low-income countries to access quality jobs across borders and businesses in high-income countries to address deepening labor shortages.

Form 990, Page 2, Part III, Line 4A

Lamp increases the scale of existing labor mobility pathways primarily by designing new and expanding access to existing work visas, creating millions of dollars in increased income for workers born in low-income countries and their families, and addressing severe labor needs in high- income countries. Traditional migration policies in high-income countries often exclude workers who could meet the critical labor needs in trade and service sectors, as visa policies are skewed to prioritize workers with advance degrees. Lamp takes an occupational approach to creating and improving migration programs by bridging the needs of employing industries in high-income countries with those of core-skilled workers in low-income countries. We accomplish this by incubating innovative and market-compatible solutions to common challenges preventing employers and workers from utilizing existing unfilled visas (such as language and vocational skills training, easy-to-navigate migration processes, job matching, and access to capital). By demonstrating the power of movement to catalyze shared prosperity in specific sectors and corridors, we provide a blueprint for replication and policy change in other contexts. In cases where labor shortages cannot be addressed through existing visas, lamp works alongside advocacy groups and sending and receiving governments around the world to move towards needed policy and regulatory changes.

Form 990, Page 2, Part III, Line 4B

Lamp improves the quality of existing labor mobility pathways primarily by professionalizing the recruitment industry, improving transparency, and dramatically reducing risks of debt bondage for migrant workers. Responsible recruitment gives workers access to well-paid, rights- respecting jobs abroad while mitigating the risks they face in the migration process. It further provides businesses with access to a steady pool of highly reliable workers that will make it easier to increase productivity gains. Historically, however, the recruitment practices in many migration corridors are unethical and rife with fraud, forcing workers into severe debt or forced labor, driven by perverse incentives built into the design. To improve the quality of recruitment, lamp tailors each project to the realities of each corridor and sector where we work. In some cases, we support by working with existing market players on cost-effective ways to adopt responsible practices or incentivize the transition. In other cases, we help seed a new industry of responsible actors or bolster the delivery capacity and market share of existing ones. In all cases, we seek solutions that acknowledge and help further the interests of everyone at the table - buyers, employers, recruiters, and workers - so that responsible recruitment can be sustained in the long run. Additionally, we recognize that information asymmetries-both in the information provided to workers and about workers' experiences-is a key driver of the risks migrant workers face. To address this, we build tech- based transparency tools that provide visibility into migrant recruitment and employment conditions. We design these tools to be cost-effective in order to deploy them at large scale, and have used them both to monitor recruitment conditions with committed partners and to elevate migrant voices when making policy and program design choices. Moreover, as we design financial products to unlock migration at scale, we take a critical eye to issues of how financial products influence quality. Specifically, we are tackling the issue of debt bondage in tandem with increasing worker opportunity and agency through new financial product designs. Historically, migrant-focused debt has earned a reputation for exploitative practices; it has been characterized by informal agreements with bad actors, usury, poorly designed credit products, and information asymmetries. These are among the reasons why workers fall into debt bondage or, at a minimum, fail to reach the promise of a higher net income while working abroad. We develop financial products that alter the distribution and timing of costs associated with the migration process - whether through insurance systems, working capital for recruiters, or skilling loans to workers, to expand access to migration opportunities across a wider income distribution while minimizing the risks migrants face.

Form 990, Part V, Line 4B

GERMANY

Form 990, Part IX, Line 11G

Contract services 991,544 168,890 19,000

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from the payment of income taxes on its exempt activities under section 501(c)(3) of the internal revenue code (irc) and is classified by the internal revenue service as other than a private foundation within the meaning of section 509(a)(1) of the irc. No provision for federal or state income taxes is required for the year ended december 31, 2024, as the organization had no taxable unrelated business income. The organization follows the authoritative guidance relating to accounting for uncertainty in income taxes included in asc topic 740, income taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. It is the organization's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expenses. The organization performed an evaluation of uncertain tax positions for the year ended december 31, 2024, and determined that there were no matters that would require recognition in the consolidated financial statements or that may have any effect on its tax-exempt status. The statute of limitations generally remains open for three tax years with the u.s. Federal jurisdiction or the various states and local jurisdictions in which the organization files tax returns.

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IRS990/Desc0LAMP INCREASES THE SCALE OF EXISTING LABOR MOBILITY PATHWAYS PRIMARILY BY DESIGNING NEW AND EXPANDING ACCESS TO EXISTING WORK VISAS, CREATING MILLIONS OF DOLLARS IN INCREASED INCOME FOR WORKERS BORN IN LOW-INCOME COUNTRIES AND THEIR FAMILIES, AND ADDRESSING SEVERE LABOR NEEDS IN HIGH- INCOME COUNTRIES. TRADITIONAL MIGRATION POLICIES IN HIGH-INCOME COUNTRIES OFTEN EXCLUDE WORKERS WHO COULD MEET THE CRITICAL LABOR NEEDS IN TRADE AND SERVICE SECTORS, AS VISA POLICIES ARE SKEWED TO PRIORITIZE WORKERS WITH ADVANCE DEGREES. LAMP TAKES AN OCCUPATIONAL APPROACH TO CREATING AND IMPROVING MIGRATION PROGRAMS BY BRIDGING THE NEEDS OF EMPLOYING INDUSTRIES IN HIGH-INCOME COUNTRIES WITH THOSE OF CORE-SKILLED WORKERS IN LOW-INCOME COUNTRIES. WE ACCOMPLISH THIS BY INCUBATING INNOVATIVE AND MARKET-COMPATIBLE SOLUTIONS TO COMMON CHALLENGES PREVENTING EMPLOYERS AND WORKERS FROM UTILIZING EXISTING UNFILLED VISAS (SUCH AS LANGUAGE AND VOCATIONAL SKILLS TRAINING, EASY-TO-NAVIGATE MIGRATION PROCESSES, JOB MATCHING, AND ACCESS TO CAPITAL). BY DEMONSTRATING THE POWER OF MOVEMENT TO CATALYZE SHARED PROSPERITY IN SPECIFIC SECTORS AND CORRIDORS, WE PROVIDE A BLUEPRINT FOR REPLICATION AND POLICY CHANGE IN OTHER CONTEXTS. IN CASES WHERE LABOR SHORTAGES CANNOT BE ADDRESSED THROUGH EXISTING VISAS, LAMP WORKS ALONGSIDE ADVOCACY GROUPS AND SENDING AND RECEIVING GOVERNMENTS AROUND THE WORLD TO MOVE TOWARDS NEEDED POLICY AND REGULATORY CHANGES.
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IRS990/MissionDesc0LAMP'S MISSION IS TO LIFT MILLIONS OF WORKERS AND THEIR FAMILIES OUT OF POVERTY. WE WORK TO DRAMATICALLY INCREASE THE SCALE AND QUALITY OF LABOR MOBILITY, HELPING WORKERS FROM LOW-INCOME COUNTRIES TO ACCESS QUALITY JOBS ACROSS BORDERS AND BUSINESSES IN HIGH-INCOME COUNTRIES TO ADDRESS DEEPENING LABOR SHORTAGES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0LAMP IMPROVES THE QUALITY OF EXISTING LABOR MOBILITY PATHWAYS PRIMARILY BY PROFESSIONALIZING THE RECRUITMENT INDUSTRY, IMPROVING TRANSPARENCY, AND DRAMATICALLY REDUCING RISKS OF DEBT BONDAGE FOR MIGRANT WORKERS. RESPONSIBLE RECRUITMENT GIVES WORKERS ACCESS TO WELL-PAID, RIGHTS- RESPECTING JOBS ABROAD WHILE MITIGATING THE RISKS THEY FACE IN THE MIGRATION PROCESS. IT FURTHER PROVIDES BUSINESSES WITH ACCESS TO A STEADY POOL OF HIGHLY RELIABLE WORKERS THAT WILL MAKE IT EASIER TO INCREASE PRODUCTIVITY GAINS. HISTORICALLY, HOWEVER, THE RECRUITMENT PRACTICES IN MANY MIGRATION CORRIDORS ARE UNETHICAL AND RIFE WITH FRAUD, FORCING WORKERS INTO SEVERE DEBT OR FORCED LABOR, DRIVEN BY PERVERSE INCENTIVES BUILT INTO THE DESIGN. TO IMPROVE THE QUALITY OF RECRUITMENT, LAMP TAILORS EACH PROJECT TO THE REALITIES OF EACH CORRIDOR AND SECTOR WHERE WE WORK. IN SOME CASES, WE SUPPORT BY WORKING WITH EXISTING MARKET PLAYERS ON COST-EFFECTIVE WAYS TO ADOPT RESPONSIBLE PRACTICES OR INCENTIVIZE THE TRANSITION. IN OTHER CASES, WE HELP SEED A NEW INDUSTRY OF RESPONSIBLE ACTORS OR BOLSTER THE DELIVERY CAPACITY AND MARKET SHARE OF EXISTING ONES. IN ALL CASES, WE SEEK SOLUTIONS THAT ACKNOWLEDGE AND HELP FURTHER THE INTERESTS OF EVERYONE AT THE TABLE - BUYERS, EMPLOYERS, RECRUITERS, AND WORKERS - SO THAT RESPONSIBLE RECRUITMENT CAN BE SUSTAINED IN THE LONG RUN. ADDITIONALLY, WE RECOGNIZE THAT INFORMATION ASYMMETRIES-BOTH IN THE INFORMATION PROVIDED TO WORKERS AND ABOUT WORKERS' EXPERIENCES-IS A KEY DRIVER OF THE RISKS MIGRANT WORKERS FACE. TO ADDRESS THIS, WE BUILD TECH- BASED TRANSPARENCY TOOLS THAT PROVIDE VISIBILITY INTO MIGRANT RECRUITMENT AND EMPLOYMENT CONDITIONS. WE DESIGN THESE TOOLS TO BE COST-EFFECTIVE IN ORDER TO DEPLOY THEM AT LARGE SCALE, AND HAVE USED THEM BOTH TO MONITOR RECRUITMENT CONDITIONS WITH COMMITTED PARTNERS AND TO ELEVATE MIGRANT VOICES WHEN MAKING POLICY AND PROGRAM DESIGN CHOICES. MOREOVER, AS WE DESIGN FINANCIAL PRODUCTS TO UNLOCK MIGRATION AT SCALE, WE TAKE A CRITICAL EYE TO ISSUES OF HOW FINANCIAL PRODUCTS INFLUENCE QUALITY. SPECIFICALLY, WE ARE TACKLING THE ISSUE OF DEBT BONDAGE IN TANDEM WITH INCREASING WORKER OPPORTUNITY AND AGENCY THROUGH NEW FINANCIAL PRODUCT DESIGNS. HISTORICALLY, MIGRANT-FOCUSED DEBT HAS EARNED A REPUTATION FOR EXPLOITATIVE PRACTICES; IT HAS BEEN CHARACTERIZED BY INFORMAL AGREEMENTS WITH BAD ACTORS, USURY, POORLY DESIGNED CREDIT PRODUCTS, AND INFORMATION ASYMMETRIES. THESE ARE AMONG THE REASONS WHY WORKERS FALL INTO DEBT BONDAGE OR, AT A MINIMUM, FAIL TO REACH THE PROMISE OF A HIGHER NET INCOME WHILE WORKING ABROAD. WE DEVELOP FINANCIAL PRODUCTS THAT ALTER THE DISTRIBUTION AND TIMING OF COSTS ASSOCIATED WITH THE MIGRATION PROCESS - WHETHER THROUGH INSURANCE SYSTEMS, WORKING CAPITAL FOR RECRUITERS, OR SKILLING LOANS TO WORKERS, TO EXPAND ACCESS TO MIGRATION OPPORTUNITIES ACROSS A WIDER INCOME DISTRIBUTION WHILE MINIMIZING THE RISKS MIGRANTS FACE.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM THE PAYMENT OF INCOME TAXES ON ITS EXEMPT ACTIVITIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A)(1) OF THE IRC. NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS REQUIRED FOR THE YEAR ENDED DECEMBER 31, 2024, AS THE ORGANIZATION HAD NO TAXABLE UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC 740, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2024, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. THE STATUTE OF LIMITATIONS GENERALLY REMAINS OPEN FOR THREE TAX YEARS WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES TAX RETURNS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0EUROPE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1SOUTH AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2CENTRAL AMERICA AND THE CARRIBEAN
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3NORTH AMERICA (NON US), INCLUDES MEXICO
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4SOUTH ASIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt5EAST ASIA AND THE PACIFIC
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt6SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt7MIDDLE EAST AND NORTH AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0SEE ADDITIONAL INFO
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1SEE ADDITIONAL INFO
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2SEE ADDITIONAL INFO
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3SEE ADDITIONAL INFO
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt4SEE ADDITIONAL INFO
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt5SEE ADDITIONAL INFO
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt6SEE ADDITIONAL INFO
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt7SEE ADDITIONAL INFO
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
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IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0LAMP IS NOT A GRANTMAKING ORGANIZATION; HOWEVER, IT CONDUCTS ACTIVITIES OUTSIDE THE UNITED STATES THAT INVOLVE PROVIDING SALARIES AND COMPENSATION TO EMPLOYEES, AS WELL AS PAYMENTS TO INDEPENDENT CONTRACTORS. LAMP HAS ESTABLISHED ROBUST OPERATIONAL AND FINANCIAL CONTROLS TO ENSURE THE PROPER USE OF ITS FUNDS BOTH DOMESTICALLY AND INTERNATIONALLY.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1EUROPE 356,625 0 SOUTH AMERICA 90,685 0 CENTRAL AMERICA AND THE CARRIBEAN 452,061 0 NORTH AMERICA (NON US), INCLUDES MEXICO 81,916 0 SOUTH ASIA 68,952 0 EAST ASIA AND THE PACIFIC 155,782 0 SUB-SAHARAN AFRICA 126,302 0 MIDDLE EAST AND NORTH AFRICA 24,583 0
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt2EUROPE - ACTIVITIES TOWARDS SCALING AND IMPROVING NEW AND EXISTING LABOR MOBILITY PATHWAYS SOUTH AMERICA - ACTIVITIES TOWARDS SCALING AND IMPROVING NEW AND EXISTING LABOR MOBILITY PATHWAYS CENTRAL AMERICA AND THE CARIBBEAN - ACTIVITIES TOWARDS SCALING AND IMPROVING NEW AND EXISTING LABOR MOBILITY PATHWAYS NORTH AMEIRCA (NON US), INCLUDES MEXICO - ACTIVITIES TOWARDS SCALING AND IMPROVING NEW AND EXISTING LABOR MOBILITY PATHWAYS SOUTH ASIA - ACTIVITIES TOWARDS SCALING AND IMPROVING NEW AND EXISTING LABOR MOBILITY PATHWAYS EAST ASIA AND THE PACIFIC - ACTIVITIES TOWARDS SCALING AND IMPROVING NEW AND EXISTING LABOR MOBILITY PATHWAYS SUB-SAHARAN AFRICA - ACTIVITIES TOWARDS SCALING AND IMPROVING NEW AND EXISTING LABOR MOBILITY PATHWAYS MIDDLE EAST AND NORTH AFRICA - ACTIVITIES TOWARDS SCALING AND IMPROVING NEW AND EXISTING LABOR MOBILITY PATHWAYS
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PAGE 1, PART I, LINE 2
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE F, PAGE 1, PART I, LINE 3
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE F, PAGE 5, PART V
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1REBEKAH SMITH
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LAMP'S MISSION IS TO LIFT MILLIONS OF WORKERS AND THEIR FAMILIES OUT OF POVERTY. WE WORK TO DRAMATICALLY INCREASE THE SCALE AND QUALITY OF LABOR MOBILITY, HELPING WORKERS FROM LOW-INCOME COUNTRIES TO ACCESS QUALITY JOBS ACROSS BORDERS AND BUSINESSES IN HIGH-INCOME COUNTRIES TO ADDRESS DEEPENING LABOR SHORTAGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LAMP INCREASES THE SCALE OF EXISTING LABOR MOBILITY PATHWAYS PRIMARILY BY DESIGNING NEW AND EXPANDING ACCESS TO EXISTING WORK VISAS, CREATING MILLIONS OF DOLLARS IN INCREASED INCOME FOR WORKERS BORN IN LOW-INCOME COUNTRIES AND THEIR FAMILIES, AND ADDRESSING SEVERE LABOR NEEDS IN HIGH- INCOME COUNTRIES. TRADITIONAL MIGRATION POLICIES IN HIGH-INCOME COUNTRIES OFTEN EXCLUDE WORKERS WHO COULD MEET THE CRITICAL LABOR NEEDS IN TRADE AND SERVICE SECTORS, AS VISA POLICIES ARE SKEWED TO PRIORITIZE WORKERS WITH ADVANCE DEGREES. LAMP TAKES AN OCCUPATIONAL APPROACH TO CREATING AND IMPROVING MIGRATION PROGRAMS BY BRIDGING THE NEEDS OF EMPLOYING INDUSTRIES IN HIGH-INCOME COUNTRIES WITH THOSE OF CORE-SKILLED WORKERS IN LOW-INCOME COUNTRIES. WE ACCOMPLISH THIS BY INCUBATING INNOVATIVE AND MARKET-COMPATIBLE SOLUTIONS TO COMMON CHALLENGES PREVENTING EMPLOYERS AND WORKERS FROM UTILIZING EXISTING UNFILLED VISAS (SUCH AS LANGUAGE AND VOCATIONAL SKILLS TRAINING, EASY-TO-NAVIGATE MIGRATION PROCESSES, JOB MATCHING, AND ACCESS TO CAPITAL). BY DEMONSTRATING THE POWER OF MOVEMENT TO CATALYZE SHARED PROSPERITY IN SPECIFIC SECTORS AND CORRIDORS, WE PROVIDE A BLUEPRINT FOR REPLICATION AND POLICY CHANGE IN OTHER CONTEXTS. IN CASES WHERE LABOR SHORTAGES CANNOT BE ADDRESSED THROUGH EXISTING VISAS, LAMP WORKS ALONGSIDE ADVOCACY GROUPS AND SENDING AND RECEIVING GOVERNMENTS AROUND THE WORLD TO MOVE TOWARDS NEEDED POLICY AND REGULATORY CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LAMP IMPROVES THE QUALITY OF EXISTING LABOR MOBILITY PATHWAYS PRIMARILY BY PROFESSIONALIZING THE RECRUITMENT INDUSTRY, IMPROVING TRANSPARENCY, AND DRAMATICALLY REDUCING RISKS OF DEBT BONDAGE FOR MIGRANT WORKERS. RESPONSIBLE RECRUITMENT GIVES WORKERS ACCESS TO WELL-PAID, RIGHTS- RESPECTING JOBS ABROAD WHILE MITIGATING THE RISKS THEY FACE IN THE MIGRATION PROCESS. IT FURTHER PROVIDES BUSINESSES WITH ACCESS TO A STEADY POOL OF HIGHLY RELIABLE WORKERS THAT WILL MAKE IT EASIER TO INCREASE PRODUCTIVITY GAINS. HISTORICALLY, HOWEVER, THE RECRUITMENT PRACTICES IN MANY MIGRATION CORRIDORS ARE UNETHICAL AND RIFE WITH FRAUD, FORCING WORKERS INTO SEVERE DEBT OR FORCED LABOR, DRIVEN BY PERVERSE INCENTIVES BUILT INTO THE DESIGN. TO IMPROVE THE QUALITY OF RECRUITMENT, LAMP TAILORS EACH PROJECT TO THE REALITIES OF EACH CORRIDOR AND SECTOR WHERE WE WORK. IN SOME CASES, WE SUPPORT BY WORKING WITH EXISTING MARKET PLAYERS ON COST-EFFECTIVE WAYS TO ADOPT RESPONSIBLE PRACTICES OR INCENTIVIZE THE TRANSITION. IN OTHER CASES, WE HELP SEED A NEW INDUSTRY OF RESPONSIBLE ACTORS OR BOLSTER THE DELIVERY CAPACITY AND MARKET SHARE OF EXISTING ONES. IN ALL CASES, WE SEEK SOLUTIONS THAT ACKNOWLEDGE AND HELP FURTHER THE INTERESTS OF EVERYONE AT THE TABLE - BUYERS, EMPLOYERS, RECRUITERS, AND WORKERS - SO THAT RESPONSIBLE RECRUITMENT CAN BE SUSTAINED IN THE LONG RUN. ADDITIONALLY, WE RECOGNIZE THAT INFORMATION ASYMMETRIES-BOTH IN THE INFORMATION PROVIDED TO WORKERS AND ABOUT WORKERS' EXPERIENCES-IS A KEY DRIVER OF THE RISKS MIGRANT WORKERS FACE. TO ADDRESS THIS, WE BUILD TECH- BASED TRANSPARENCY TOOLS THAT PROVIDE VISIBILITY INTO MIGRANT RECRUITMENT AND EMPLOYMENT CONDITIONS. WE DESIGN THESE TOOLS TO BE COST-EFFECTIVE IN ORDER TO DEPLOY THEM AT LARGE SCALE, AND HAVE USED THEM BOTH TO MONITOR RECRUITMENT CONDITIONS WITH COMMITTED PARTNERS AND TO ELEVATE MIGRANT VOICES WHEN MAKING POLICY AND PROGRAM DESIGN CHOICES. MOREOVER, AS WE DESIGN FINANCIAL PRODUCTS TO UNLOCK MIGRATION AT SCALE, WE TAKE A CRITICAL EYE TO ISSUES OF HOW FINANCIAL PRODUCTS INFLUENCE QUALITY. SPECIFICALLY, WE ARE TACKLING THE ISSUE OF DEBT BONDAGE IN TANDEM WITH INCREASING WORKER OPPORTUNITY AND AGENCY THROUGH NEW FINANCIAL PRODUCT DESIGNS. HISTORICALLY, MIGRANT-FOCUSED DEBT HAS EARNED A REPUTATION FOR EXPLOITATIVE PRACTICES; IT HAS BEEN CHARACTERIZED BY INFORMAL AGREEMENTS WITH BAD ACTORS, USURY, POORLY DESIGNED CREDIT PRODUCTS, AND INFORMATION ASYMMETRIES. THESE ARE AMONG THE REASONS WHY WORKERS FALL INTO DEBT BONDAGE OR, AT A MINIMUM, FAIL TO REACH THE PROMISE OF A HIGHER NET INCOME WHILE WORKING ABROAD. WE DEVELOP FINANCIAL PRODUCTS THAT ALTER THE DISTRIBUTION AND TIMING OF COSTS ASSOCIATED WITH THE MIGRATION PROCESS - WHETHER THROUGH INSURANCE SYSTEMS, WORKING CAPITAL FOR RECRUITERS, OR SKILLING LOANS TO WORKERS, TO EXPAND ACCESS TO MIGRATION OPPORTUNITIES ACROSS A WIDER INCOME DISTRIBUTION WHILE MINIMIZING THE RISKS MIGRANTS FACE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GERMANY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S PRESIDENT AND EXECUTIVE DIRECTOR ARE ACTIVELY INVOLVED IN THE PRODUCTION OF THE 990, WHICH WILL ALSO BE REVIEWED BY THE TREASURER. THE ENTIRE GOVERNING BODY HAS BEEN PROVIDED A COPY OF THE 990 FOR ANY COMMENTS PRIOR TO FILING. THE FORM 990 WAS SHARED ELECTRONICALLY WITH THE FULL BOARD FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DUTY TO DISCLOSE: IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS: AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: A) AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B) THE CHAIRPERSON OF THE BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C) AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D) IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. VIOLATIONS OF THE CONFLICT OF INTEREST POLICY: A) IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B) IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS SET BY THE BOARD IN THE Q4 BOARD MEETING, WHICH INFORMS THE DECISION THROUGH MARKET COMPARABILITY DATA. SALARIES FOR OTHER EMPLOYEES ARE DETERMINED BY PRE-SET BANDS WHICH MAP TO POSITIONS AND YEARS OF EXPERIENCE, AS INFORMED BY COMPARABILITY DATA, AND THE ORGANIZATION DOES NOT NEGOTIATE OUTSIDE OF THESE BANDS IN SALARY NEGOTIATIONS. THIS DATA CAME FROM ANALYSES OF SIMILARLY SITUATED NON-PROFITS IN THE US.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.

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