THE LUSTER FOUNDATION (EIN 363679513) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1990

Legal Domicile

Principal Officer

JORY LUSTER

Phone

7735791800

Tax Period

2024-01-01 to 2024-12-31

THE LUSTER FOUNDATION, founded in 1990, is a micro nonprofit in the Philanthropy & Grantmaking sector that reported $65K in total revenue in fiscal year 2018. Revenue decreased 17% compared to the prior year. Expenses of $114K exceeded revenue, resulting in a 75% operating deficit.

Mission

SEE STATEMENT ATTACHED

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $6,950

Program Service Revenue $0

Investment Income $9

Other Revenue $0

TOTAL REVENUE $6,959

Expense Breakdown

Grants Paid $500

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $500

Other Expenses $8,804

TOTAL EXPENSES $9,304

Year-over-Year Comparison

	2024	2023	Change
Revenue	$6,959	$48,315	-0.9%
Expenses	$9,304	$91,238	-0.9%
Net Income	$-2,345	$-42,923	-0.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JORY LUSTER	PRESIDENT	2.00	Officer Director	$0	$0	$0
FREDDIE LUSTER II	TREASURER	2.00	Officer Director	$0	$0	$0
SONJA LUSTER-MUNIS	SECRETARY	2.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$6,959	$9,304	$20,705	$-2,345
2023	$48,315	$91,238	$23,050	$-42,923
2022	$51,897	$47,315	$65,973	$4,582
2021	$60,687	$66,552	$61,526	$-5,865
2020	$3,643	$39,750	$74,306	$-36,107
2019	$71,813	$102,178	$103,363	$-30,365
2018	$65,149	$114,322	$133,728	$-49,173

THE LUSTER FOUNDATION