LUMOS FOUNDATION USA INC (EIN 472301085) - 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

2014

Legal Domicile

Principal Officer

LESLIE LITTLE

Phone

2123434884

Tax Period

2023-01-01 to 2023-12-31

LUMOS FOUNDATION USA INC, founded in 2014, is a community nonprofit in the International Affairs sector that reported $1.4M in total revenue in fiscal year 2023. Revenue decreased 14% compared to the prior year. Expenses of $2.9M exceeded revenue, resulting in a 113% operating deficit.

Mission

LUMOS EXISTS TO LIGHT A PATH TO A BRIGHTER FUTURE FOR THESE CHILDREN. FOUNDED BY THE AUTHOR J.K. ROWLING, WE FIGHT TO TACKLE THE CAUSES OF FAMILY SEPARATION AND TRANSFORM SYSTEMS OF CARE THAT TAKE CHILDREN AWAY FROM THEIR FAMILIES AND COMMUNITIES. WE'RE COMMITTED TO ENDING THE INSTITUTIONALIZATION OF CHILDREN, SO EVERY CHILD ENJOYS THE RIGHT TO GROW UP IN A LOVING FAMILY WHERE THEY CAN THRIVE.

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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 (2023)

Revenue Breakdown

Contributions & Grants $1,609,054

Program Service Revenue $0

Investment Income $312

Other Revenue $-229,625

TOTAL REVENUE $1,379,741

Expense Breakdown

Grants Paid $2,609,718

Salaries & Benefits $232,970

Fundraising Expenses $302,423

Program Expenses $2,609,718

Other Expenses $96,113

TOTAL EXPENSES $2,938,801

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,379,741	$1,608,970	-0.1%
Expenses	$2,938,801	$835,369	+2.5%
Net Income	$-1,559,060	$773,601	-3.0%

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

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
BILLY DIMICHELE	CHAIRMAN	15.00	Officer Director	$0	$0	$0
LESLIE LITTLE	TREASURER	8.00	Officer Director	$0	$0	$0
LIZ ROBBINS	OFFICER	7.00	Officer Director	$0	$0	$0
PETER MCDERMOTT	SECRETARY	7.00	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	No data	No data	No data	No data
2023	$1,379,741	$2,938,801	$5,036,729	$-1,559,060
2022	$1,608,970	$835,369	$4,186,833	$773,601
2021	$1,604,977	$638,217	$3,467,876	$966,760
2020	$1,797,407	$2,337,971	$2,677,063	$-540,564
2019	$2,287,185	$2,112,262	$2,935,808	$174,923
2018	$4,057,111	$4,149,961	$2,716,078	$-92,850

LUMOS FOUNDATION USA INC