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524 BROADWAY
New York NY 10012-4408
New York NY | IRS ruling year: 2015 | EIN: 47-2301085
LUMOS USA WORKS WITH POLICY-MAKERS, PHILANTHROPISTS, FAITH LEADERS, LIKEMINDED NON-PROFIT ORGANIZATIONS, AND CONCERNED INDIVIDUALS TO PROMOTE AFFORDABLE, REALISTIC, ... (More)
LUMOS USA WORKS WITH POLICY-MAKERS, PHILANTHROPISTS, FAITH LEADERS, LIKEMINDED NON-PROFIT ORGANIZATIONS, AND CONCERNED INDIVIDUALS TO PROMOTE AFFORDABLE, REALISTIC, FAMILY-BASED ALTERNATIVES TO CHILD INSTITUTIONALIZATION. WE WORK CREATIVELY WITH OUR PARTNERS TO ADDRESS THE ROOT CAUSES OF CHILD INSTITUTIONALIZATION SUCH AS POVERTY AND TRAFFICKING TO REALIZE A WORLD IN WHICH EVERY CHILD IS RAISED IN A LOVING FAMILY. (Less)
Good
This charity's score is 88%, earning it a Three-Star rating. If this organization aligns with your passions and values, you can give with confidence.
This overall score is calculated entirely from a single beacon score: 100% Accountability & Finance. Learn more about our criteria and methodology.
We recognize that not all metrics and beacons equally predict a charity’s success. The percentage each beacon contributes to the organization’s overall rating depends on the number of beacons an organization has earned.
Use the tool below to select different beacons to see how the weighting shifts when only one, two, or three beacons are earned.
Rating histories are available for a growing number of rated organizations. Check back later to see if this organization has a rating history!
The IRS is significantly delayed in processing nonprofits' annual tax filings (Forms 990). As a result, the Accountability & Finance score for Lumos Foundation USA Inc. is outdated and the overall rating may not be representative of its current operations. Please check with the charity directly for any questions you may have.
Lumos Foundation USA Inc. has earned a 88% for the Accountability & Finance beacon. See the metrics below for more information.
This beacon provides an assessment of a charity's financial health (financial efficiency, sustainability, and trustworthiness) and its commitment to governance practices and policies.
This Accountability & Finance score represents IRS Form 990 data up until FY 2019, which is the most recent Form 990 currently available to us.
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Full Credit
Partial Credit
No Credit
Not ApplicableBoard Composition - 4/4 - 25/25 ptsBoard Composition - 4/4 - 25/25 pts
Charity Navigator looks for at least 3 board members, with more than 50% of those members identified as independent (not salaried).
The presence of an independent governing body is strongly recommended by many industry professionals to allow for full deliberation and diversity of thinking on governance and other organizational matters.
Source: IRS Form 990
Independent Audit or Financial Review - Has Audit/Review - 20/20 ptsIndependent Audit or Financial Review - Has Audit/Review - 20/20 pts
An Audit, Review, or Compilation provides important information about financial accountability and accuracy. Organizations are scored based on their Total Revenue Amount:
| Total Revenue Amount | Expectation to Receive Credit |
|---|---|
| $1 million or higher | Expected to complete an audit |
| $500,000 - $1 million | Expected to complete an audit, review, or compilation |
| Less than $500,000 | No expectation (removed from scoring methodology) |
Source: IRS Form 990
Conflict of Interest Policy - Listed - 3/3 ptsConflict of Interest Policy - Listed - 3/3 pts
Charity Navigator looks for the existence of a conflict of interest policy on the Form 990 as an accountability and transparency measure.
This policy protects the organization and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer, director and/or key employee of the organization.
Source: IRS Form 990
Board Meeting Minutes - Documented - 3/3 ptsBoard Meeting Minutes - Documented - 3/3 pts
Charity Navigator looks to confirm on the Form 990 that the organization has this process in place as an accountability and transparency measure.
An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference.
Source: IRS Form 990
Document Retention and Destruction - Listed - 3/3 ptsDocument Retention and Destruction - Listed - 3/3 pts
Charity Navigator looks for the existence of a document retention and destruction policy per the Form 990 as an accountability and transparency measure.
This policy establishes guidelines for the handling, backing up, archiving and destruction of documents. These guidelines foster good record keeping procedures that promote data integrity.
Source: IRS Form 990
Whistleblower Policy - Listed - 3/3 ptsWhistleblower Policy - Listed - 3/3 pts
Charity Navigator looks for the existence of a whistleblower policy per the Form 990 as an accountability and transparency measure.
This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report financial or other types of mismanagement.
Source: IRS Form 990
Website - Listed - 3/3 ptsWebsite - Listed - 3/3 pts
Charity Navigator looks for a website on the Form 990 as an accountability and transparency metric.
Nonprofits act in the public trust and reporting publicly on activities is an important component.
Source: IRS Form 990
Full CreditPartial CreditNo CreditNot ApplicableLiabilities to Assets Ratio - 8.11% - 15/15 ptsLiabilities to Assets Ratio - 8.11% - 15/15 pts
The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990). This ratio is an indicator of an organization’s solvency and/or long-term sustainability.
| Liabilities to Assets Ratio | Amount of Credit Received |
|---|---|
| Less than 50% | Full Credit |
| 50% - 59.9% | Partial Credit |
| 60% or more | No Credit |
Source: IRS Form 990
Program Expense Ratio - 68.77% - 13/25 ptsProgram Expense Ratio - 68.77% - 13/25 pts
The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s). This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver.
| Program Expense Percentage | Amount of Credit Received |
|---|---|
| 70% or higher | Full Credit |
| 60% - 69.9% | Partial Credit |
| 50% - 59.9% | Zero Points for Program Expense Score |
| Below 50% | Zero Points for Both Program Expense AND Liabilities to Assets Scores |
Source: IRS Form 990
This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.
Presented here are up to five of this organization's highest compensated employees. This compensation data includes salary, cash bonuses, and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on Form W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting
Source: IRS Form 990 (page 7), filing year 2019
Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website
Activities:
Activity data not reported from the IRS
Foundation Status:
Organization which receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi) (BMF foundation code: 15)
Affiliation:
Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)
The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to search for this organization's Forms 990 on the IRS website (if any are available). Simply enter the organization's name (Lumos Foundation USA Inc.) or EIN (472301085) in the 'Search Term' field.
Not Currently Scored
Lumos Foundation USA Inc. cannot currently be evaluated by our Impact & Results methodology because either (A) it is eligible, but we have not yet received data; (B) we have not yet developed an algorithm to estimate its programmatic impact; (C) its programs are not direct services; or (D) it is not heavily reliant on contributions from individual donors.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
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Lumos Foundation USA Inc. reported its three largest programs on its FY 2019 Form 990 as:
Spent in most recent FY
Percent of program expenses
ADVOCACY AND COMMUNICATIONS:1. IN 2019, LUMOS USA WORKED TOGETHER GLOBALLY DURING THE UNITED NATIONS GENERAL ASSEMBLY 74TH SESSION (UNGA74) TO ACCOMPLISH THE FOLLOWING: A. A GOAL WITHIN REACH: ENDING ... (More)
ADVOCACY AND COMMUNICATIONS:1. IN 2019, LUMOS USA WORKED TOGETHER GLOBALLY DURING THE UNITED NATIONS GENERAL ASSEMBLY 74TH SESSION (UNGA74) TO ACCOMPLISH THE FOLLOWING: A. A GOAL WITHIN REACH: ENDING INSTITUTIONALIZATION OF CHILDREN TO ENSURE THAT NO ONE IS LEFT BEHIND. LUMOS USA SECURED HIGH-LEVEL COMMITMENTS FROM MEMBER STATES AND DONORS TO TRANSFORM CARE SYSTEMS FOR FORGOTTEN CHILDREN LIVING IN INSTITUTIONS SO THAT NO CHILD IS LEFT BEHIND. B. BUILT PHILANTHROPIC SUPPORT AND CHAMPIONS FOR LUMOS' CALL TO END THE INSTITUTIONALIZATION OF CHILDREN BY MOBILIZING SUPPORT AND REDIRECTING FUNDING. C. INCREASED THE VISIBILITY OF CARE REFORM ON LUMOS USA'S MEDIA, SOCIAL MEDIA, AND COMMUNICATIONS PLATFORMS OF THE UN GLOBAL AGENDA BY SHINING A LIGHT ON THE CHILDREN WHO ARE AT RISK OF BEING LEFT BEHIND IN THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT, AND PROMOTE HIGH-LEVEL DEBATES AMONG TARGET INFLUENCERS ON DEINSTITUTIONALIZATION, LEAVING NO CHILD BEHIND, DATA ON CHILDREN IN INSTITUTIONS, AND ORPHANAGE TRAFFICKING.2. UNGA74 SIDE EVENT: LUMOS USA, THE EUROPEAN COMMISSION, BULGARIA, AND JORDAN ARE CO-HOSTING A SIDE EVENT IN THE MARGINS OF THE 74TH SESSION OF THE UNITED NATIONS GENERAL ASSEMBLY ON SEPTEMBER 25 ENTITLED, "A GOAL WITHIN REACH: ENDING THE INSTITUTIONALIZATION OF CHILDREN TO ENSURE NO ONE IS LEFT BEHIND." PARTICIPATING MEMBER STATES PLEDGED TO LEAVE NO ONE BEHIND IN THE 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT AND COMMIT TO REACH EVERY CHILD BY 2030.3. UNGA74 PUBLICATION: LUMOS PRODUCED A NEW PUBLICATION TO SUPPORT ADVOCACY AROUND THE SDG SUMMIT, ENTITLED A GOAL WITHIN REACH: ENDING THE INSTITUTIONALIZATION OF CHILDREN TO ENSURE NO ONE IS LEFT BEHIND. A GOAL WITHIN REACH PULLS TOGETHER PERSPECTIVES FROM INFLUENTIAL GLOBAL DECISIONS MAKERS - INCLUDING THE UNITED NATIONS HIGH COMMISSIONER FOR REFUGEES, UNITED NATIONS SPECIAL REPRESENTATIVE OF THE SECRETARY-GENERAL FOR CHILDREN AND ARMED CONFLICT, THE EXECUTIVE DIRECTOR OF UN WOMEN, AMONG OTHERS.4. LUMOS USA CONTINUED ITS PARTNERSHIP WITH CATHOLIC RELIEF SERVICES AND MAESTRAL INTERNATIONAL TO ENHANCE THE CHANGING THE WAY WE CARE GLOBAL INITIATIVE AIMED AT INFLUENCING THE GLOBAL RESPONSE TO CARING FOR VULNERABLE CHILDREN. (Less)
Spent in most recent FY
Percent of program expenses
DEMONSTRATION PROGRAMS/ DIRECT SERVICES:1. LUMOS USA PARTNERED WITH INTERNATIONAL SOCIAL SERVICE USA AND OTHER INTERNATIONAL CHILDREN'S RIGHTS ORGANIZATIONS TO RECRUIT AND TRAIN SEVERAL GUATEMALAN SOC ... (More)
DEMONSTRATION PROGRAMS/ DIRECT SERVICES:1. LUMOS USA PARTNERED WITH INTERNATIONAL SOCIAL SERVICE USA AND OTHER INTERNATIONAL CHILDREN'S RIGHTS ORGANIZATIONS TO RECRUIT AND TRAIN SEVERAL GUATEMALAN SOCIAL WORKERS IN AREAS OF HIGH POVERTY AND MIGRATION. THE (Less)
Spent in most recent FY
Percent of program expenses
RESEARCH:1. PRODUCED ANALYSES ON THE NATURE OF FUNDING FOR INSTITUTIONS FOR CHILDREN IN THE KENYAN CONTEXT. THESE ANALYSES INCLUDE KENYA & WORLD BANK, KENYA & UNICEF, KENYA & THE AFRICAN UNION, AND TH ... (More)
RESEARCH:1. PRODUCED ANALYSES ON THE NATURE OF FUNDING FOR INSTITUTIONS FOR CHILDREN IN THE KENYAN CONTEXT. THESE ANALYSES INCLUDE KENYA & WORLD BANK, KENYA & UNICEF, KENYA & THE AFRICAN UNION, AND THE FUNDING OF FAMILY AND COMMUNITY-BASED CARE BY THE KENY (Less)
Lumos Foundation USA Inc. cannot currently be evaluated by our Culture & Community methodology because we have not received data from the charity regarding its Constituent Feedback or Equity Practices strategies.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
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Lumos Foundation USA Inc. cannot currently be evaluated by our Leadership & Adaptability methodology because we have not received data from the charity regarding its leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
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Impact & Results
Accountability & Finance
Culture & Community
Leadership & Adaptability
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