LUMEN INC (EIN 822095289) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2017

Legal Domicile

Phone

6463211120

Tax Period

2023-01-01 to 2023-12-31

LUMEN INC, founded in 2017, is a small nonprofit in the International Affairs sector that reported $239K in total revenue in fiscal year 2021. The organization ran a surplus of $49K, a strong 21% operating margin.

Mission

We are a US-based non-profit charitable organization whose mission is to provide all North Koreans with access to uncensored in- formation and media as well as safe channels of communication. Our vision is to achieve a world where every North Korean can think act and move freely. Our focus is to develop delivery and distribution methods. Significant activities: 1. Research & Development. 2. Technological Innovation & Iteration. 3. Partnerships & Capacity Building.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $177,837

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $177,837

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $172,620

Other Expenses $172,620

TOTAL EXPENSES $172,620

Year-over-Year Comparison

	2023	2022	Change
Revenue	$177,837	$172,189	+0.0%
Expenses	$172,620	$108,741	+0.6%
Net Income	$5,217	$63,448	-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

Employees

N/A

Volunteers

N/A

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

$19,140

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jieun Baek	Director	20.00	Officer	$19,140	$0	$19,140

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
2023	$177,837	$172,620	$148,923	$5,217
2022	$172,189	$108,741	$287,788	$63,448
2021	$238,821	$189,648	$207,713	$49,173

LUMEN INC