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Luna Foundation INC EIN 45-3664074 Form 990 (PDF) Claim this org

Luna Foundation INC

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A private foundation based in Berkeley, CA. It reported about $208K in revenue for 2024. For fiscal year 2025 it reported $208K in revenue, $299K in expenses, and $4.4M in net assets.Pt I

Type
Private foundation / grantmaker · Foundations & Grantmakers
Location
Berkeley, CA
Filings
5 on file (2021–2025)
Revenue
$208KFY2025
Expenses
$299K
Net assets
$4.4M
People
2
Filings
5
Updates
0
More identity details & actions ⌄
EIN  45-3664074 Private foundation / grantmaker Berkeley, CA
Form 990 (PDF)
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Size
$100K–1M
What they do
A private foundation based in Berkeley, CA. It reported about $208K in revenue for 2024.
Leadership
Jessica Broitman · President
Money in and out
$208K revenue, $299K expenses
Bottom line
—
Grants paid & assets · FY2025
Total revenue
$208K
Pt VIII · Ln 12
Total expenses
$299K
Pt IX · Ln 25
Net assets
$4.4M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$91K
Total assets
4.5M
deployed as grants and operations
Grants paid
270K
in FY2025
Grants made
36grants
total in period
Payout rate
6%
of assets (5% rule)

Who They Fund

Part XV · grants paid · 36 grants · $270K · 2024–2024
Focus for DemocracyFY2024$141,000
YmtcFY2024$22,000
Uc Berkeley FoundationFY2024$20,200
Aurora Theater CompanyFY2024$20,080
Reach ShiratiCA · FY2024$12,500
Accupuncturists Without BordersFY2024$9,000
Hurricane Relief (red Cross)FY2024$8,000
Lhs (uc Regents)FY2024$6,000
CitysideFY2024$5,515
Urban League Bay AreaFY2024$5,000
Berkeley Repertory TheatreCA · FY2024$4,691
Cal PerformancesFY2024$2,885
Chabot Space and Science CenterFY2024$2,500
Astronomical Society of the PacificCA · FY2024$2,180
Beth HillelFY2024$2,126
Every Town for Gun SafetyFY2024$1,000
The Nvld Project INCNY · FY2024$514
Swim Across America INCNC · FY2024$500
See all 36 grants →

Grantmaking Profile

Patterns in foundation giving
Distinct granteesPart XV11
Average grantPart XV$7K
Median grantPart XV$500
Largest grantPart XV$141K
Top cause focusNTEEArts & Culture (8%)

Summary of the Filing

Part I · fiscal year 2025 · Form 990-PF
Revenue
$208K
FY2025▲ +47%
Expenses
$299K
FY2025▲ +2%
Total assets
$4.5M
FY2025▼ -2%
Total liabilities
$8K
FY2025▲ ×12
Total revenue
$208K
Pt VIII · Ln 12
Total expenses
$299K
Pt IX · Ln 25
Net assets
$4.4M
Pt X · Ln 32
Total assetsPt II$4.5M

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CLuna Foundation INC
EINHdr · item D45-3664074
Principal addressHdr · item CBerkeley, CA
WebsiteHdr · item Jnone reported
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFFoundations & Grantmakers (T22)
Ruling yearIRS BMFJun 2012

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1apending
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12a—
Whistleblower policyPt VI · Ln 13—
Document retention policyPt VI · Ln 14—
CEO/top-official compensation independently reviewedPt VI · Ln 15a—
Family or business relationships among officers/directorsPt VI · Ln 2—

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Gibor Basri
Secretary &
$0Pt VII · Sec A
See Luna Foundation INC executive salaries →

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Statement of Revenue

Part VIII
Investment income100%$208K
Total revenueLn 12$208K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Grants & contributions paid $0.90 Operating & administrative $0.10
Grants & contributions paid90%$270K
Operating & administrative10%$29K
Total functional expensesLn 25$299K

Balance Sheet

Part X · end of year
CashLn 1$74K
Total assetsLn 16$4.5M
Total liabilitiesLn 26$8K
Total net assetsLn 32$4.4M
Months of cash on handcomputed3.0

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Payout rate
Grants paid $0 · Total assets $4.5M
0%
Where the money comes from
Contribution dependence
Contributions & grants — · Total revenue $208K
—
Government reliance
not reported
Earned-income share
not reported
Investment reliance
Investment income $0 · Total revenue $208K
0%
Program self-sufficiency
not reported
Growth & trend
Revenue growth (YoY)
This year $208K · Prior year $141K
+47%
Revenue CAGR
FY2020 $4.5M · FY2024 $208K
-54%
Net-asset trend (YoY)
End of year $4.4M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $208K · Expenses $299K
-44%
Liabilities-to-Assets
Total liabilities — · Total assets $4.5M
—
Net-asset ratio
Net assets $4.4M · Total assets $4.5M
100%
People & payroll
Highest Reported Total Compensation
Individual Jessica Broitman · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $299K
0%
Personnel share
not reported
Peer comparison

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

MetricThis orgPeer medianPercentile
Revenue growth 47%——

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.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$208K revenue · viewing · ⤓ 990 PDF
FY2024$141K revenue · ⤓ 990 PDF
FY2023$116K revenue · ⤓ 990 PDF
FY2022$701K revenue · ⤓ 990 PDF
FY2021$4.5M revenue · ⤓ 990 PDF

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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
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