Civic Intelligence

Lupus America Communities

990 • Fiscal year 2016 • EIN 90-0870868

Oct 01, 2015 to Sep 30, 2016 • Filed on May 01, 2017

2121 K Street NW No 200Washington, DC 20037

(202) 349-1155

Siviq Scores

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

Liabilities / Assets

94th percentile

0.93x

Higher debt load relative to assets than 94% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

94th percentile

0.65x

Higher debt load relative to revenue than 94% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

55th percentile

5.1%

Higher net margin than 55% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

100th percentile

$335,235

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 163.6% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2015 to 2016

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2015 to 2016

Assets

Up

$143,896

Up $143,896 from 2015

Net Assets

Up

$10,469

Up $10,469 from 2015

Liabilities

Up

$133,427

Up $133,427 from 2015

Revenue

Up

$204,914

Up $204,914 from 2015

Expenses

Up

$194,445

Up $194,445 from 2015

Net Income

Up

$10,469

Up $10,469 from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2013: $0Liabilities 2013: $0Net Assets 2013: $02013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015Assets 2016: $143,896Liabilities 2016: $133,427Net Assets 2016: $10,4692016Assets 2017: $56,831Liabilities 2017: $44,449Net Assets 2017: $12,3822017Assets 2018: $97,201Liabilities 2018: $75,684Net Assets 2018: $21,5172018Assets 2019: $95,945Liabilities 2019: $73,484Net Assets 2019: $22,4612019Assets 2020: $408,273Liabilities 2020: $210,472Net Assets 2020: $197,8012020Assets 2021: $825,301Liabilities 2021: $592,044Net Assets 2021: $233,2572021Assets 2022: $887,815Liabilities 2022: $729,862Net Assets 2022: $157,9532022Assets 2023: $507,520Liabilities 2023: $275,844Net Assets 2023: $231,6762023Assets 2024: $624,081Liabilities 2024: $282,414Net Assets 2024: $341,6672024

Highlighted filing

2016

Assets$143,896
Liabilities$133,427
Net Assets$10,469

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2013: $2,822Expenses 2013: $2,822Net Income 2013: $02013Revenue 2014: $780Expenses 2014: $780Net Income 2014: $02014Revenue 2015: $0Expenses 2015: $0Net Income 2015: $02015Revenue 2016: $204,914Expenses 2016: $194,445Net Income 2016: $10,4692016Revenue 2017: $469,419Expenses 2017: $467,506Net Income 2017: $1,9132017Revenue 2018: $363,851Expenses 2018: $354,716Net Income 2018: $9,1352018Revenue 2019: $87,125Expenses 2019: $86,181Net Income 2019: $9442019Revenue 2020: $2,720,201Expenses 2020: $2,544,861Net Income 2020: $175,3402020Revenue 2021: $2,369,800Expenses 2021: $2,334,344Net Income 2021: $35,4562021Revenue 2022: $2,625,459Expenses 2022: $2,620,418Net Income 2022: $5,0412022Revenue 2023: $2,427,558Expenses 2023: $2,353,836Net Income 2023: $73,7222023Revenue 2024: $2,724,763Expenses 2024: $2,614,772Net Income 2024: $109,9912024

Highlighted filing

2016

Revenue$204,914
Expenses$194,445
Net Income$10,469
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
May 1, 2017
Return Version
2015v3.0
Gross Receipts
$409,828
Mission and Program Overview

Mission

Lupus america communities (lac) operates exclusively for charitable, educational, scientific, and literary purposes, within the meaning of section 501(c)(3) of the internal revenue code of 1986, as amended (or corresponding provisions of any subsequent federal tax laws); and within such limits, to support the educational and scientific mission of the lupus foundation of america; and, consistent with the above to exercise all powers available to corporations organized pursuant to the district of columbia nonprofit corporation act of 2010.

To support the educational and scientific mission of the lupus foundation of america.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$0$86,150▲ $86,150
Pledges and Grants Receivable$0$57,746▲ $57,746
Total Assets$0$143,896▲ $143,896
Liabilities
Accounts Payable and Accrued Expenses$0$93,373▲ $93,373
Deferred Revenue-$40,054-
Total Liabilities$0$133,427▲ $133,427
Net Assets / Fund Balance
Unrestricted Net Assets$0$10,469▲ $10,469
Total Net Assets Fund Balance$0$10,469▲ $10,469
Total Liabilities and Net Assets / Fund Balance$0$143,896▲ $143,896
Compensation and Service Providers

Board Members and Trustees

NameTitle
Thomas TowsonChair
Sandra C RaymondDirector/president & CEO of Lfa
Conrad GehrmannDirector
Pamela GreenbergSecretary
Christine SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$204,914
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$204,914
Change in Net Assets
$10,469

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$204,914Fair Market Value (FMV)
Total Noncash Contributions$204,914-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Total Fundraising Expense$142,677
Other Expenses$107,727
Professional Fundraising Fees$86,718
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Professional Fundraising--$86,718$86,718
Office Expenses$18,653$225$55,959$74,837
Fees for Services Other$28,906$25-$28,931
Insurance-$3,959-$3,959
Total Functional Expenses$47,559$0$142,677$190,236
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$86,718
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 8B

Lac does not have a secondary committee that acts on behalf of the governing body.

Form 990, Part VI, Section B, Line 11

Lac hires an independent accounting firm to prepare the form 990. A complete copy of the form 990 is provided to all members of the board of directors before filing the form with the internal revenue service.

Form 990, Part VI, Section C, Line 19

Lac makes its governing documents, financial statements, and federal form 990 available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lupus America Communities
EIN
90-0870868
Phone
2023491155
Address
2121 K STREET NW NO 200, WASHINGTON, DC 20037

Signing Officer

Name
Thomas Towson
Title
Chair
Phone
2023491155
Signed
2017-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Towson
Formed
2012
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
4
Employees
0
Volunteers
8

Preparer

Firm
Raffa Pc
Address
1899 L STREET NW SUITE 850, WASHINGTON, DC 20036
Preparer
Frank H Smith
Phone
2028225000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Trucking services: program service expenses 28,906. Management and general expenses 0. Fundraising expenses 0. Total expenses 28,906. Other professional fees: program service expenses 0. Management and general expenses 25. Fundraising expenses 0. Total expenses 25.

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IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt0204914
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0LAC SELLS ALL DISCARDED HOUSEHOLD PROPERTY DONATED TO MN THRIFT, LLC AT A BULK PRICE. LAC BEARS ALL MANAGEMENT RESPONSIBILITY ASSOCIATED WITH MARKETING EFFORTS TO SOLICIT DONATIONS OF DISCARDED HOUSEHOLD PROPERTY THROUGH DIRECT MAIL, INCLUDING CREATING, PREPARING, AND MAILING ALL PRINTED PRODUCTS OR LANGUAGE UTILIZED IN ANY MARKETING EFFORT. AS BUYERS, MN THRIFT, LLC, PICKS UP AT THEIR SOLE EXPENSE, FOR AND IN THE NAME OF LAC, THE DONATED HOUSEHOLD PROPERTY AT LOCATIONS SPECIFIED BY LAC.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 32B:
IRS990ScheduleM/ThirdPartiesUsedInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LAC DOES NOT HAVE A SECONDARY COMMITTEE THAT ACTS ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LAC HIRES AN INDEPENDENT ACCOUNTING FIRM TO PREPARE THE FORM 990. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS BEFORE FILING THE FORM WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LAC MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND FEDERAL FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRUCKING SERVICES: PROGRAM SERVICE EXPENSES 28,906. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,906. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 25. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE LUPUS FOUNDATION OF AMERICA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0431131436
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RESEARCH, EDUCATION, SUPPORT, & ADVOCACY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02121 K STREET NW SUITE 200
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020037
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/StatesWhereCopyOfReturnIsFldCd1PA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt00
IRS990/TotalAssetsEOYAmt0143896
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt0143896
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0204914
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0142677
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04209
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt047559
IRS990/TotalFunctionalExpensesGrp/TotalAmt0194445
IRS990/TotalGrossUBIAmt00
IRS990/TotalJointCostsGrp/FundraisingAmt0142677
IRS990/TotalJointCostsGrp/ManagementAndGeneralAmt00
IRS990/TotalJointCostsGrp/ProgramServicesAmt047559
IRS990/TotalJointCostsGrp/TotalAmt0190236
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0133427
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0133427
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010469
IRS990/TotalOtherCompensationAmt034595
IRS990/TotalProgramServiceExpensesAmt047559
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0204914
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0143896
IRS990/TotReportableCompRltdOrgAmt0300640
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt00
IRS990/UnrestrictedNetAssetsGrp/EOYAmt010469
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02121 K STREET NW NO 200
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020037
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.LUPUS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS TOWSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum02023491155
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUPUS AMERICA COMMUNITIES
ReturnHeader/Filer/BusinessNameControlTxt0LUPU
ReturnHeader/Filer/EIN0900870868
ReturnHeader/Filer/PhoneNum02023491155
ReturnHeader/Filer/USAddress/AddressLine1Txt02121 K STREET NW NO 200
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020037
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521511275
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RAFFA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01899 L STREET NW SUITE 850
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WASHINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020036
ReturnHeader/PreparerPersonGrp/PhoneNum02028225000
ReturnHeader/PreparerPersonGrp/PreparationDt02017-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FRANK H SMITH

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.28$0.34$2.72$2.61$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.28$0.23$2.43$2.35$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.73$0.16$2.63$2.62$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.59$0.23$2.37$2.33$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.41$0.21$0.20$2.72$2.54$0.18
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.07$0.02$0.09$0.09$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.08$0.02$0.36$0.35$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.04$0.01$0.47$0.47$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.14$0.13$0.01$0.20$0.19$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.00$0.00$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.00$0.00$0.00