Luster Learning Institute NFP (EIN 364604965) - 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

2007

Legal Domicile

Principal Officer

Richard Luster

Phone

8477789983

Tax Period

2025-01-01 to 2025-12-31

LUSTER LEARNING INSTITUTE NFP, founded in 2007, is a small nonprofit in the Education sector that reported $880K in total revenue in fiscal year 2018. Revenue surged 29% from the prior year, signaling strong growth momentum. The organization ran a surplus of $150K, a strong 17% operating margin.

Mission

To transform lives by teaching skills that empower people to develop self-awareness, focus and resiliency, leading to overall wellbeing and healthy, productive individuals and communities.

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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 (2025)

Revenue Breakdown

Contributions & Grants $65,910

Program Service Revenue $61,692

Investment Income $18,748

Other Revenue $81,066

TOTAL REVENUE $227,416

Expense Breakdown

Grants Paid $0

Salaries & Benefits $380,215

Fundraising Expenses $0

Program Expenses $441,491

Other Expenses $127,652

TOTAL EXPENSES $507,867

Year-over-Year Comparison

	2025	2024	Change
Revenue	$227,416	$489,765	-0.5%
Expenses	$507,867	$1,119,038	-0.5%
Net Income	$-280,451	$-629,273	-0.6%

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

Employees

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

$125,000

Total Directors

$125,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Richard Luster	President CEO	044.00	Officer Director	$125,000	$0	$125,000
Randy Joseph	Treasurer	001.00	Officer Director	$0	$0	$0
Brahma Rosenberg	Secretary	001.00	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
2025	$227,416	$507,867	$379,400	$-280,451
2024	$489,765	$1,119,038	$668,560	$-629,273
2023	$849,254	$1,057,263	$1,295,002	$-208,009
2022	$1,184,555	$1,124,030	$1,492,442	$60,525
2021	$1,119,019	$789,271	$1,424,558	$329,748
2020	$669,268	$590,432	$1,074,479	$78,836
2019	$1,127,547	$633,233	$1,024,901	$494,314
2018	$879,867	$729,511	$500,444	$150,356

Luster Learning Institute NFP