Civic Intelligence

Ludovic James Foundation

EIN 93-3061074 • 501(c)3 • Boca Raton, FL

Profile

The lubovic james foundation, inc's mission is to empower underserved children by providing them with educational opportunities to achieve their academic and career aspirations.

7050 W Palmetto Park Road 460Boca Raton, FL 33433

n/A

Siviq Scores

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

Liabilities / Assets

74th percentile

0.05x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.03x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

89th percentile

48%

Higher net margin than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

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

Source year 2024

Revenue Growth

Score unavailable

No value available

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

Source year 2024

Assets

$54,717

No earlier filing loaded for comparison.

Liabilities

$2,463

No earlier filing loaded for comparison.

Net Assets

$52,254

No earlier filing loaded for comparison.

Revenue

$91,810

No earlier filing loaded for comparison.

Expenses

$47,406

No earlier filing loaded for comparison.

Net Income

$44,404

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2024: $54,717Liabilities 2024: $2,463Net Assets 2024: $52,2542024

Highlighted filing

2024

Assets$54,717
Liabilities$2,463
Net Assets$52,254

Operations Trend

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

$100K$50K$0Revenue 2024: $91,810Expenses 2024: $47,406Net Income 2024: $44,4042024

Highlighted filing

2024

Revenue$91,810
Expenses$47,406
Net Income$44,404

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$54.7$2.46$52.3$91.8$47.4$44.4
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 24, 2025
Return Version
2024v5.0
Gross Receipts
$91,810
Mission and Program Overview

Mission

The lubovic james foundation, inc's mission is to empower underserved children by providing them with educational opportunities to achieve their academic and career aspirations.

Program Services

DescriptionGrantsExpenses
THE LUBOVIC JAMES FOUNDATION, INC'S MISSION IS TO EMPOWER UNDERSERVED CHILDREN AND YOUNG ADULTS BY PROVIDING THEM WITH EDUCATIONAL OPPORTUNITIES TO ACHIEVE THEIR ACADEMIC AND CAREER ASPIRATIONS. TO EXPAND OUR REACH, WE SUPPORT OTHER NONPROFITS WHO SHARE OUR VALUES. WE USE OUR NETWORK OF HOTELS, RESORTS, RESTAURANTS AND OTHER STRATEGIC PARTNERS IN THE SERVICE INDUSTRY TO PROVIDE UNIQUE AUCTION ITEMS AT COST OR OFTEN DONATED. ORGANIZATION CORE VALUES THE LUBOVIC JAMES FOUNDATION, INC.'S VALUES ARE BASED UPON THE FOLLOWING: "ACCESSIBILITY: WE BELIEVE THAT EVERY NONPROFIT SHOULD HAVE EQUAL OPPORTUNITY TO FUNDRAISE. "EMPOWERMENT: WE STRIVE TO EMPOWER NONPROFITS TO ACHIEVE THEIR MISSION BY PROVIDING THEM WITH THE RESOURCES THEY NEED TO HOLD SUCCESSFUL CHARITY AUCTIONS. "COMMUNITY: WE VALUE THE IMPORTANCE OF A SUPPORTIVE COMMUNITY, AND AIM TO INVEST IN AND EXPAND OUR IMPACT WITHIN THE COMMUNITIES WE SERVE. "DIVERSITY AND INCLUSION: WE ARE COMMITTED TO INCLUSIVITY AND DIVERSITY, RECOGNIZING THE IMPORTANCE OF DIFFERENT PERSPECTIVES, EXPERIENCES, AND BACKGROUNDS. "TRANSPARENCY: WE BELIEVE IN TRANSPARENCY AND ACCOUNTABILITY, ENSURING THAT OUR ORGANIZATION OPERATES WITH HONESTY AND INTEGRITY. "EDUCATION: WE BELIEVE THAT EDUCATION IS THE KEY TO BREAKING THE CYCLE OF POVERTY AND THAT BY INVESTING IN THE POTENTIAL OF UNDERPRIVILEGED CHILDREN, WE CAN CREATE A BRIGHTER AND MORE EQUITABLE WORLD.-$47,266
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOHNATHAN RAINEAUChair-$0--
WILLIAM RIDDICKVice Chair-$0--
Filing and Contact Details

Filer

Filer Name
Ludovic James Foundation
EIN
93-3061074
Address
7050 W PALMETTO PARK ROAD 460, BOCA RATON, FL 33433

Signing Officer

Name
Johnathan Raineau
Title
Chair
Signed
2025-10-24
Discuss with paid preparer
Yes

Preparer

Firm
Sullivan & Fengler
Address
3031 NE 22ND ST, FORT LAUDERDALE, FL 33305
Preparer
Maureen S Fengler CPA
Phone
9545612826
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses advertising 20 office expense 769 bank fees 140 charities donation 5,238 total 6,167

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 0 2,463

Form 990-ez, Part III

The lubovic james foundation, inc's mission is to empower underserved children by providing them with educational opportunities to achieve their academic and career aspirations.

Form 990-ez, Part III, Line 28

The lubovic james foundation, inc's mission is to empower underserved children and young adults by providing them with educational opportunities to achieve their academic and career aspirations. To expand our reach, we support other nonprofits who share our values. We use our network of hotels, resorts, restaurants and other strategic partners in the service industry to provide unique auction items at cost or often donated. Organization core values the lubovic james foundation, inc.'s values are based upon the following: "accessibility: we believe that every nonprofit should have equal opportunity to fundraise. "empowerment: we strive to empower nonprofits to achieve their mission by providing them with the resources they need to hold successful charity auctions. "community: we value the importance of a supportive community, and aim to invest in and expand our impact within the communities we serve. "diversity and inclusion: we are committed to inclusivity and diversity, recognizing the importance of different perspectives, experiences, and backgrounds. "transparency: we believe in transparency and accountability, ensuring that our organization operates with honesty and integrity. "education: we believe that education is the key to breaking the cycle of poverty and that by investing in the potential of underprivileged children, we can create a brighter and more equitable world.

Raw XML Appendix116 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0JAMES LUDOVIC
IRS990EZ/BooksInCareOfDetail/PhoneNum04012551573
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt07050 WEST PALMETTO PARK ROAD 460
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BOCA RATON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd033433
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt07850
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt054717
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt044404
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt041239
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt07850
IRS990EZ/Form990TotalAssetsGrp/EOYAmt054717
IRS990EZ/GrossReceiptsAmt091810
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitialReturnInd0X
IRS990EZ/InvestmentIncomeAmt0472
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt07850
IRS990EZ/NetAssetsOrFundBalancesEOYAmt052254
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt07850
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt052254
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOHNATHAN RAINEAU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WILLIAM RIDDICK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE CHAIR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt06167
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE LUBOVIC JAMES FOUNDATION, INC'S MISSION IS TO EMPOWER UNDERSERVED CHILDREN BY PROVIDING THEM WITH EDUCATIONAL OPPORTUNITIES TO ACHIEVE THEIR ACADEMIC AND CAREER ASPIRATIONS.
IRS990EZ/ProgramServiceRevenueAmt091338
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE LUBOVIC JAMES FOUNDATION, INC'S MISSION IS TO EMPOWER UNDERSERVED CHILDREN AND YOUNG ADULTS BY PROVIDING THEM WITH EDUCATIONAL OPPORTUNITIES TO ACHIEVE THEIR ACADEMIC AND CAREER ASPIRATIONS. TO EXPAND OUR REACH, WE SUPPORT OTHER NONPROFITS WHO SHARE OUR VALUES. WE USE OUR NETWORK OF HOTELS, RESORTS, RESTAURANTS AND OTHER STRATEGIC PARTNERS IN THE SERVICE INDUSTRY TO PROVIDE UNIQUE AUCTION ITEMS AT COST OR OFTEN DONATED. ORGANIZATION CORE VALUES THE LUBOVIC JAMES FOUNDATION, INC.'S VALUES ARE BASED UPON THE FOLLOWING: "ACCESSIBILITY: WE BELIEVE THAT EVERY NONPROFIT SHOULD HAVE EQUAL OPPORTUNITY TO FUNDRAISE. "EMPOWERMENT: WE STRIVE TO EMPOWER NONPROFITS TO ACHIEVE THEIR MISSION BY PROVIDING THEM WITH THE RESOURCES THEY NEED TO HOLD SUCCESSFUL CHARITY AUCTIONS. "COMMUNITY: WE VALUE THE IMPORTANCE OF A SUPPORTIVE COMMUNITY, AND AIM TO INVEST IN AND EXPAND OUR IMPACT WITHIN THE COMMUNITIES WE SERVE. "DIVERSITY AND INCLUSION: WE ARE COMMITTED TO INCLUSIVITY AND DIVERSITY, RECOGNIZING THE IMPORTANCE OF DIFFERENT PERSPECTIVES, EXPERIENCES, AND BACKGROUNDS. "TRANSPARENCY: WE BELIEVE IN TRANSPARENCY AND ACCOUNTABILITY, ENSURING THAT OUR ORGANIZATION OPERATES WITH HONESTY AND INTEGRITY. "EDUCATION: WE BELIEVE THAT EDUCATION IS THE KEY TO BREAKING THE CYCLE OF POVERTY AND THAT BY INVESTING IN THE POTENTIAL OF UNDERPRIVILEGED CHILDREN, WE CAN CREATE A BRIGHTER AND MORE EQUITABLE WORLD.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt047266
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02463
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt047406
IRS990EZ/TotalProgramServiceExpensesAmt047266
IRS990EZ/TotalRevenueAmt091810
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt091810
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt091810
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt091810
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt091810
IRS990ScheduleA/Total509Grp/TotalAmt091810
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt091810
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt091810
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING 20 OFFICE EXPENSE 769 BANK FEES 140 CHARITIES DONATION 5,238 TOTAL 6,167
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 2,463
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LUBOVIC JAMES FOUNDATION, INC'S MISSION IS TO EMPOWER UNDERSERVED CHILDREN BY PROVIDING THEM WITH EDUCATIONAL OPPORTUNITIES TO ACHIEVE THEIR ACADEMIC AND CAREER ASPIRATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE LUBOVIC JAMES FOUNDATION, INC'S MISSION IS TO EMPOWER UNDERSERVED CHILDREN AND YOUNG ADULTS BY PROVIDING THEM WITH EDUCATIONAL OPPORTUNITIES TO ACHIEVE THEIR ACADEMIC AND CAREER ASPIRATIONS. TO EXPAND OUR REACH, WE SUPPORT OTHER NONPROFITS WHO SHARE OUR VALUES. WE USE OUR NETWORK OF HOTELS, RESORTS, RESTAURANTS AND OTHER STRATEGIC PARTNERS IN THE SERVICE INDUSTRY TO PROVIDE UNIQUE AUCTION ITEMS AT COST OR OFTEN DONATED. ORGANIZATION CORE VALUES THE LUBOVIC JAMES FOUNDATION, INC.'S VALUES ARE BASED UPON THE FOLLOWING: "ACCESSIBILITY: WE BELIEVE THAT EVERY NONPROFIT SHOULD HAVE EQUAL OPPORTUNITY TO FUNDRAISE. "EMPOWERMENT: WE STRIVE TO EMPOWER NONPROFITS TO ACHIEVE THEIR MISSION BY PROVIDING THEM WITH THE RESOURCES THEY NEED TO HOLD SUCCESSFUL CHARITY AUCTIONS. "COMMUNITY: WE VALUE THE IMPORTANCE OF A SUPPORTIVE COMMUNITY, AND AIM TO INVEST IN AND EXPAND OUR IMPACT WITHIN THE COMMUNITIES WE SERVE. "DIVERSITY AND INCLUSION: WE ARE COMMITTED TO INCLUSIVITY AND DIVERSITY, RECOGNIZING THE IMPORTANCE OF DIFFERENT PERSPECTIVES, EXPERIENCES, AND BACKGROUNDS. "TRANSPARENCY: WE BELIEVE IN TRANSPARENCY AND ACCOUNTABILITY, ENSURING THAT OUR ORGANIZATION OPERATES WITH HONESTY AND INTEGRITY. "EDUCATION: WE BELIEVE THAT EDUCATION IS THE KEY TO BREAKING THE CYCLE OF POVERTY AND THAT BY INVESTING IN THE POTENTIAL OF UNDERPRIVILEGED CHILDREN, WE CAN CREATE A BRIGHTER AND MORE EQUITABLE WORLD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHNATHAN RAINEAU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUDOVIC JAMES FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LUDO
ReturnHeader/Filer/EIN0933061074
ReturnHeader/Filer/USAddress/AddressLine1Txt07050 W PALMETTO PARK ROAD 460
ReturnHeader/Filer/USAddress/CityNm0BOCA RATON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033433
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650002115
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SULLIVAN & FENGLER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03031 NE 22ND ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT LAUDERDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033305
ReturnHeader/PreparerPersonGrp/PhoneNum09545612826
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MAUREEN S FENGLER CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-01T09:50:38-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.