Lubuto Library Project INC

Tax-deductible

Washington, DC501(c)(3)Since 2005EIN 13-4294962

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
$139K paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Is it a real charity?
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Are gifts tax-deductible?
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Is it filing on time?
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 years looks good.
IRS e-file · Filing history
Is it financially stable?
2 of 6
years in the black
Concern: 4 of the last 6 filings show a deficit.
Pt I · Ln 19 · 6 filings
How much reaches the programs?
93%
of spending
Looks good: 93% of spending went to programs; 75% or more looks good.
Pt IX · Ln 25 · col B
What are leaders paid?
$139K
to officers and key staff · 52% of spending
Concern: leaders' pay is 52% of spending; over 30% is a concern.
Pt VII · Sec A
Do they have reserves?
8 mo
of spending, in cash
Looks good: 7.8 months of spending in cash; 3 or more looks good.
Pt X · Ln 1–2 · Pt I · Ln 18
Who is supporting them already?
3
named funders · $74K
Looks good: 3 funders name it on their filings; 3 or more looks good.
Funders’ Sch. I, 990-PF
Do they carry debt?
$36K
liabilities
Looks good: debts are 16% of assets; 50% or less looks good.
Pt X · Ln 26
Who oversees it?
6
independent of 6 voting board members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodWorth a lookConcernTap a box for the reason.
Revenue
$293K
-66% vs prior year
Spent
$269K
To programs
93%
Net assets
$183K
By yearFY2020–FY2025
Revenue
$293K
FY2025▼ -66%
Revenue by fiscal year
FY2020$617K
FY2021$454K
FY2022$380K
FY2023$528K
FY2024$858K
FY2025$293K
Expenses
$269K
FY2025▼ -70%
Expenses by fiscal year
FY2020$486K
FY2021$463K
FY2022$561K
FY2023$683K
FY2024$892K
FY2025$269K
Net assets
$183K
FY2025▲ +3%
Net assets by fiscal year
FY2020$441K
FY2021$408K
FY2022$231K
FY2023$202K
FY2024$177K
FY2025$183K

From the FY2025 Form 990 · see the original

Give Claim

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Legal name (IRS)Hdr · item CLubuto Library Project INC
EINHdr · item D13-4294962
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFAug 2005
Year of formationHdr · item L2005
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CWashington, DC
NTEE classificationIRS BMFNonprofit
WebsiteHdr · item Jwww.lubuto.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.93 Management & general $0.06 Fundraising $0.00
Program services93%$252K
Management & general6%$17K
Fundraising$694
Total functional expensesLn 25$269K

Financial health

Is it on solid ground?

Program efficiency
93%
of spending reaches programs▼ -0.5% vs prior filing year
Operating runway
7.8mo
months of highly liquid reserves at operating expense rate▲ +239% vs prior filing year
Surplus margin
+8%
revenue over expenses, this year▲ +305% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$219K
FY2025▲ +6%
Total assets by fiscal year
FY2020$518K
FY2021$570K
FY2022$281K
FY2023$332K
FY2024$206K
FY2025$219K
Total liabilities
$36K
FY2025▲ +21%
Total liabilities by fiscal year
FY2020$77K
FY2021$162K
FY2022$50K
FY2023$129K
FY2024$29K
FY2025$36K
Revenue less expensesPt I · Ln 19$24K
Total assetsPt X · Ln 16$219K
Program-expense ratioPt IX · col B93%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 46

Balance Sheet

Part X · end of year
CashLn 1$176K
Total assetsLn 16$219K
Total liabilitiesLn 26$36K
Total net assetsLn 32$183K
Months of cash on handcomputed7.8

Statement of Revenue

Part VIII
Contributions & grants100%$293K
Investment income$600
Other revenue$283
— government grantsLn 1e$16K
Total revenueLn 12$293K

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $176K · Operating expenses/yr $269K
7.8 months
Where the money goes
Program services
Program services $252K · Total expenses $269K
93%
Management & General
Management & general $17K · Total expenses $269K
6%
Fundraising
Fundraising $694 · Total expenses $269K
0.3%
Cost to raise $1
Fundraising expense (3-yr avg) $8K · Solicited contributions (3-yr avg) $251K
$0.03 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $293K · Total revenue $293K
100%
Government reliance
Government grants $16K · Total revenue $293K
6%
Earned-income share
Program service revenue $0 · Total revenue $293K
0%
Investment reliance
Investment income $600 · Total revenue $293K
+0.2%
Program self-sufficiency
Program service revenue $0 · Total expenses $269K
0%
Growth & trend
Revenue growth (YoY)
This year $293K · Prior year $858K
-66%
Revenue CAGR
FY2020 $617K · FY2025 $293K
-14%
Net-asset trend (YoY)
End of year $183K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $293K · Expenses $269K
+8%
Liabilities-to-Assets
Total liabilities — · Total assets $219K
—
Net-asset ratio
Net assets $183K · Total assets $219K
84%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $219K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Michael Frigand · Reported title DONOR RELATIONS MANAGER · Highest reported compensation $58K · Total expenses $269K
21%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $211K · Total expenses $269K
78%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 93%——
Overhead ratio 6%——
Fundraising cost ratio 0.2%——
Revenue growth -66%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Donor Relations Manager
$57,931Pt VII · Sec A
Director of Operations
$41,262Pt VII · Sec A
Finance Manager
$40,072Pt VII · Sec A
Director/Secretary from 12/16/2025)
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President/Director (former Chair Through 12/16/2025)
$0Pt VII · Sec A
Board Member (until 8/2/2025)
$0Pt VII · Sec A
Board Member (until 9/8/2025)
$0Pt VII · Sec A

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2022FY2021FY2020
Michael Frigand$57,931$57,102———
Hadassah Kasukumya$41,262$39,165—$35,663$33,407
Godfrey Lungu$40,072$37,036—$34,832$32,447
Given Besa—$16,155———
Sarah Gibbons————$12,747
Jane Kinney Meyers——$932$4,846$3,168

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.

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Governance & Policies

Part VI
  • 6Voting board membersPt VI · Ln 1a
  • 6Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13Yes
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Builds and sustains libraries for children and youth in underserved communities.

Provided by the organization

This section is blank until Lubuto Library Project INC claims this page.

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Mission & Programs · Part III

Where the work happens

1 program service account for $252K of program spending, described in the organization's own filed words · FY2025.
01

See schedule o.

$252Kprogram expense

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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
See all 3 funders →

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest Viewing $293K$269K-66% 990 PDF
FY2024 $858K$892K+63% 990 PDF
FY2023 $528K$683K+39% 990 PDF
FY2022 $380K$561K-16% 990 PDF
FY2021 $454K$463K-26% 990 PDF
FY2020 $617K$486K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Full filing: Form 990 for FY2025

Every line we hold from the return, cited to its Part and line.
Part IX · Statement of functional expenses $269,461 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $139,265 · Management $0 · Fundraising $0$139,265
IX-7 Other salaries and wagesPrograms $70,660 · Management $1,243 · Fundraising $0$71,903
IX-11a Management feesPrograms $85,689 · Management $0 · Fundraising $0$85,689
IX-11c Accounting feesPrograms $0 · Management $12,138 · Fundraising $0$12,138
IX-11g Other fees for servicesPrograms $0 · Management $15,625 · Fundraising $0$15,625
IX-17 TravelPrograms $1,106 · Management $0 · Fundraising $0$1,106
IX-22 Depreciation, depletion and amortizationPrograms $3,872 · Management $0 · Fundraising $0$3,872
IX-24 Other expenses (24a–d)Programs $32,132 · Management $480 · Fundraising $6,578$39,190
IX-24e All other expensesPrograms −$81,016 · Management −$12,427 · Fundraising −$5,884−$99,327
IX-25 Total functional expensesPrograms $251,708 · Management $17,059 · Fundraising $694$269,461

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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