Lukas Foundation FY2022 filing

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The organization fulfills its exempt purpose by providing developmentally disabled adults lifelong residential care and vocational traing at lower than cost (approximately one-half the state average) and provides up to 50% financial aid as needed.

Form 990 Part I, line 1, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 02-0358724) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
71¢ of each $1 spent went to programs.
$123K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $296K a year · 19% of revenue · last 5 filings
A surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
71%
of spending
71% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$123K
to officers and key staff · 7% of spending
Pay to officers and key staff is 7% of spending.
Part VII, Section A
3.2 mo
of spending, in cash
Plus $5.8M in investments, Pt X · Ln 11–13
3.2 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $14K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
8
of 9 voting members
8 of 9 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.4M
-18% vs prior year
Spent
$1.7M
To programs
71%
Net assets
$7.3M
By yearFY2020–FY2024
Revenue
$1.4M
FY2022▼ -18%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.4M
FY2021$1.7M
FY2022$1.4M
FY2023$1.5M
FY2024$1.7M
Expenses
$1.7M
FY2022▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.5M
FY2021$1.8M
FY2022$1.7M
FY2023$1.6M
FY2024$2.5M
Net assets
$7.3M
FY2022▼ -18%
Tap a bar for its year
Net assets by fiscal year
FY2020$8.6M
FY2021$8.8M
FY2022$7.3M
FY2023$7.4M
FY2024$6.6M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1981.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $1.2M Management & general 29% · $485K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $123K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Vice President/Executive
$122,876Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Kristen Stanton$93,114$142,500$122,876$113,884$112,978
Beverly Evans$113,003————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Lukas Foundation executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers lifelong residential care and vocational training for adults with developmental disabilities at reduced costs.

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1 program · $1.2M · in their own filed words · FY2022
01

The lukas foundation's main program is to provide lifelong residential care for developmentally disabled adults. Vocational training is also offered to these individuals.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 02-0358724) · Dispute this line
$1.2Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$14K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$973K
Other incomeLn 4–11$163K
Investment incomeLn 3$131K
Money outPt IX
$1.7M
Ln 25
Programscol B$1.2M
Managementcol C$485K
Owns and owesPt X
$7.3M
net assets · Ln 32
Cash and savingsLn 1–2$451K
Total assetsLn 16$7.3M
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$106K
Fees for servicesLn 2g$973K
Investment incomeLn 3$131K
Other incomeLn 4–11$163K
Gains on assetsLn 7$151K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$111K
SavingsLn 2$340K
Cash and savings togetherLn 1–2$451K
Prepaid expenses and deferred chargesLn 9$18K
Land, buildings, equipmentLn 10c$1.0M
InvestmentsLn 11–13$5.8M
Total assetsLn 16$7.3M
LiabilitiesLn 26$0
Net assetsLn 32$7.3M
OperationsPt I, VI
EmployeesI 532
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$57K
Share of the $6.1M endowmentSch D 1g0.93%
Typical, median of 2,202 orgs0.44%
EndowmentSch D · Pt V
LineFY22FY21FY20FY19FY18
End of yearLn 1g$6.1M$7.6M$7.4M$6.8M$5.1M
AddedLn 1b$15K$24K$171K$46K
SpentLn 1d–1f$542K$802K$284K$200K$138K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$409K$451K
InvestmentsLn 11–13$7.3M$5.8M
Land, buildings, equipmentLn 10c$1.1M$1.0M
Total assetsLn 16$8.8M$7.3M
LiabilitiesLn 26$0$0
Net assetsLn 32$8.8M$7.3M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$139K$98K$42K
Other salaries and wagesLn 7$887K$616K$271K
Other employee benefitsLn 9$15K$15K
Payroll taxesLn 10$85K$59K$25K
Legal feesLn 11b$75$75
Accounting feesLn 11c$10K$10K
Investment management feesLn 11f$57K$57K
Advertising and promotionLn 12$4K$352$3K
Office expensesLn 13$11K$1K$10K
OccupancyLn 16$141K$112K$28K
TravelLn 17$12K$10K$2K
Depreciation, depletion and amortizationLn 22$84K$67K$17K
InsuranceLn 23$90K$72K$18K
Other expenses (24a–d)Ln 24$149K$149K
All other expensesLn 24e$11K$10K$1K
Total functional expensesLn 25$1.7M$1.2M$485K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Jul 21, 2025 $1.7M$2.5M−$817K$6.6M 990 PDF
FY2023Filed with the IRS Sep 3, 2024 $1.5M$1.6M−$131K$7.4M 990 PDF
FY2022 ViewingFiled with the IRS Sep 27, 2023 $1.4M$1.7M−$321K$7.3M 990 PDF
FY2021Filed with the IRS Sep 6, 2022 $1.7M$1.8M−$157K$8.8M 990 PDF
FY2020Filed with the IRS Sep 23, 2021 $1.4M$1.5M−$56K$8.6M 990 PDF

Schedules filed Part IV

A · Public support D · Assets and endowments I · Grants O · Explanations
See the full FY2022 990
Part I · Summary $1,373,989 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $177,309$106,231
I-9 Program service revenuePrior year $873,461$973,376
I-10 Investment incomePrior year $577,621$281,582
I-11 Other revenuePrior year $48,115$12,800
I-12 Total revenuePrior year $1,676,506$1,373,989
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,180,642$1,126,218
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $652,785$568,575
I-18 Total expensesPrior year $1,833,427$1,694,793
I-19 Revenue less expensesPrior year −$156,921−$320,804
Part VI · Governance 8 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,373,989 across 7 lines filed
VIII-1f All other contributions, gifts and grants$106,231
VIII-1h Total contributions, gifts and grants$106,231
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $973,376$973,376
VIII-3 Investment incomeExcluded from tax $131,018$131,018
VIII-7 Net gain or loss on sales of assetsExcluded from tax $150,564$150,564
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $12,800$12,800
VIII-12 Total revenueRelated to mission $986,176 · Unrelated business $0 · Excluded from tax $281,582$1,373,989
Part IX · Statement of functional expenses $1,694,793 across 15 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $97,622 · Management $41,838$139,460
IX-7 Other salaries and wagesPrograms $616,356 · Management $270,581$886,937
IX-9 Other employee benefitsPrograms $15,000$15,000
IX-10 Payroll taxesPrograms $59,375 · Management $25,446$84,821
IX-11b Legal feesManagement $75$75
IX-11c Accounting feesManagement $10,480$10,480
IX-11f Investment management feesManagement $56,747$56,747
IX-12 Advertising and promotionPrograms $352 · Management $3,168$3,520
IX-13 Office expensesPrograms $1,102 · Management $9,915$11,017
IX-16 OccupancyPrograms $112,460 · Management $28,115$140,575
IX-17 TravelPrograms $9,607 · Management $2,402$12,009
IX-22 Depreciation, depletion and amortizationPrograms $67,488 · Management $16,872$84,360
IX-23 InsurancePrograms $72,197 · Management $18,049$90,246
IX-24 Other expenses (24a–d)Programs $148,547$148,547
IX-24e All other expensesPrograms $9,975 · Management $1,024$10,999
IX-25 Total functional expensesPrograms $1,210,081 · Management $484,712 · Fundraising $0$1,694,793
Part X · Balance sheet $7,262,105 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $106,405$110,558
X-2 Savings and temporary cash investmentsStart of year $302,176$340,377
X-9 Prepaid expenses and deferred chargesStart of year $16,279$18,392
X-10c Land, buildings and equipment, netStart of year $1,101,333$1,019,432
X-11 Publicly traded securitiesStart of year $7,279,354$5,773,346
X-16 Total assetsStart of year $8,805,547$7,262,105
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $1,433,672$1,153,584
X-28 Net assets with donor restrictionsStart of year $7,371,875$6,108,521
X-32 Total net assets or fund balancesStart of year $8,805,547$7,262,105
X-33 Total liabilities and net assetsStart of year $8,805,547$7,262,105
Part XI · Reconciliation of net assets $7,262,105 net assets at year end
XI-1 Total revenue$1,373,989
XI-2 Total expenses$1,694,793
XI-3 Revenue less expenses−$320,804
XI-4 Net assets at start of year$8,805,547
XI-5 Net unrealized gains (losses) on investments−$1,222,638
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,262,105

Form 990 e-file FY2022 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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