Lsst INC

Tax-deductible

Tucson, AZ501(c)(3)Since 2003Science & TechnologyEIN 56-2390650Revenue $3.6M in FY2024

On file with the IRSlsstdiscoveryalliance.org933 N Cherry Ave, 85721-0009 · Tucson, AZTax-exempt since Apr 2004Publicly supported charity — 170(b)(1)(A)(vi)

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To enhance rubin Lsst discovery through advanced data tools, training, and inclusive collaborations for Lsst researchers so that any scientist with a good question for the Lsst survey can engage with these advanced resources to reveal the mysteries of the universe.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
Run by 16 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
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
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average surplus $33K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$227K
to officers and key staff · 6% of spending
Top officer’s pay higher than 93% of similar orgs
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
11 mo
of spending, in cash
Looks good: 10.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $1.6M
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.6M
55% of total assets
Fine: liabilities are 55% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.6M
+453% vs prior year
Spent
$3.6M
To programs
74%
Net assets
$2.1M
By yearFY2020–FY2024
Revenue
$3.6M
FY2024▲ +453%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.1M
FY2021$1.1M
FY2022$918K
FY2023$3.0M
FY2023$643K
FY2024$3.6M
Expenses
$3.6M
FY2024▲ +365%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.1M
FY2022$1.1M
FY2023$2.4M
FY2023$769K
FY2024$3.6M
Net assets
$2.1M
FY2024▼ -0.8%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.0M
FY2021$2.0M
FY2022$1.8M
FY2023$2.3M
FY2023$2.2M
FY2024$2.1M

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2004.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $2.7M Management & general 21% · $734K Fundraising 5% · $181K

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

19 people listed on the 990; $227K paid to officers and key staff.

Part VII, Section A · reportable compensation
$196,193Pt VII · Sec A
Board Member (until 6/24)
$18,000Pt VII · Sec A
Corporate Secretary
$12,768Pt VII · Sec A
Board Member (begin 10/24)
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Beth Willman’s $196K as CEO is at the 93rd percentile of top reported officer pay among 312 $100K–1M science & technology nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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

NameFY2024FY2023FY2023
Beth Willman Lefkon——$232,092
Beth Willman$196,193$187,695—
Patricia Eliason——$144,289
Daniel Calabbrese—$14,225$142,506
Will Clarkson$18,000——
Daniel Calabrese$12,768——

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 Lsst INC executive salaries →

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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 15aNo

Programs and updates

Builds best practices and provides training for equitable scientific engagement and inclusion within the LSST discovery community.

Questions for Lsst INC

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Provided by the organization

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3 programs · $2.4M · in their own filed words · FY2024
01

The templeton program supports outstanding early-career researchers who are conducting cutting-edge scientific investigations and actively contributing to the long-term strength of the field.

$2.0Mprogram expense
02

The LSST interdisciplinary network for collaboration and computing (lincc) frameworks program, supported by schmidt sciences, is an ambitious program to develop state-of-the-art data analysis techniques capable of meeting the scale and complexity of the data produced by the rubin observatory legacy survey of space and time (rubin LSST)…

$249Kprogram expense
03

The inclusive collaboration programs, supported by the heising-simons foundation, build best practices for equitable scientific engagement in the LSST discovery alliance community. These programs model and test policies and organizational structures that promote broad inclusion and engage scientists practices and structures that foster…

$130Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
See all 4 funders →
Grants paid · 134 grants · $5.6M · 2019–2024
University of ArizonaFY2024$269,911
Northwestern UniversityIL · FY2024$219,320
Washington State UniversityWA · FY2024$136,334
Rutgers the State UniversityNJ · FY2024$126,334
University of PittsburghPA · FY2024$120,670
University of WashingtonFY2024$104,352
Johns Hopkins UniversityMD · FY2024$104,241
Smithsonian InstitutionDC · FY2024$52,126
NortheasternIL · FY2024$39,495
Cal Poly CorporationCA · FY2024$35,111
Rider UniversityNJ · FY2024$24,000
See all 134 grants →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.6M
Ln 12
Gifts and grantsLn 1h$3.5M
Investment incomeLn 3$75K
Other incomeLn 4–11$1K
Money outPt IX
$3.6M
Ln 25
Programscol B$2.7M
Managementcol C$734K
Fundraisingcol D$181K
Owns and owesPt X
$2.1M
net assets · Ln 32
Cash and savingsLn 1–2$3.2M
Total assetsLn 16$4.8M
LiabilitiesLn 26$2.6M
PeoplePt VI, VII
19
listed · VII A
PaidVII A3
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.5M
Investment incomeLn 3$75K
Other incomeLn 4–11$1K
Gains on assetsLn 7−$335
Total revenueLn 12$3.6M
Assets in detailPt X, end of year
SavingsLn 2$3.2M
Cash and savings togetherLn 1–2$3.2M
InvestmentsLn 11–13$8K
Other assetsLn 15$30K
Total assetsLn 16$4.8M
LiabilitiesLn 26$2.6M
Net assetsLn 32$2.1M
OperationsPt I, VI
EmployeesI 50
VolunteersI 616
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$5.1M$3.2M
InvestmentsLn 11–13$8K
Total assetsLn 16$6.5M$4.8M
LiabilitiesLn 26$4.3M$2.6M
Net assetsLn 32$2.2M$2.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1.7M$1.7M
Grants to domestic individualsLn 2$16K$16K
Grants and assistance to foreign recipientsLn 3$390K$390K
Pay of current officers, directors and key staffLn 5$227K$91K$91K$45K
Other salaries and wagesLn 7$394K$117K$221K$56K
Pension plan contributionsLn 8$38K$14K$18K$7K
Other employee benefitsLn 9$25K$3K$20K$2K
Payroll taxesLn 10$47K$17K$21K$9K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$203K$14K$189K
Professional fundraising feesLn 11e$51K$51K
Other fees for servicesLn 11g$224K$149K$75K
Advertising and promotionLn 12$3K$3K$23
Office expensesLn 13$14K$5K$9K$60
Information technologyLn 14$37K$14K$19K$4K
TravelLn 17$186K$134K$45K$7K
Conferences, conventions and meetingsLn 19$16K$12K$3K
Depreciation, depletion and amortizationLn 22$8K$3K$4K$1K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$13K$4K$10K
Total functional expensesLn 25$3.6M$2.7M$734K$181K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $3.6M$3.6M−$16K$2.1M 990 PDF
FY2023 $3.0M$2.4M$521K$2.3M 990 PDF
FY2022 $918K$1.1M−$201K$1.8M 990 PDF
FY2021 $1.1M$1.1M−$5K$2.0M 990 PDF
FY2020 $1.1M$1.2M−$131K$2.0M 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
See the full FY2024 990 (6 parts)
Part I · Summary $3,556,965 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $617,775$3,481,082
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $25,196$74,683
I-11 Other revenuePrior year $0$1,200
I-12 Total revenuePrior year $642,971$3,556,965
I-13 Grants and similar amounts paidPrior year $503,849$2,078,064
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $143,522$731,313
I-16a Professional fundraising feesPrior year $0$50,752
I-17 Other expensesPrior year $121,350$713,064
I-18 Total expensesPrior year $768,721$3,573,193
I-19 Revenue less expensesPrior year −$125,750−$16,228
Part VI · Governance 13 of 13 board members independent, 1 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $3,556,965 across 7 lines filed
VIII-1b Membership dues$715,975
VIII-1f All other contributions, gifts and grants$2,765,107
VIII-1h Total contributions, gifts and grants$3,481,082
VIII-3 Investment incomeExcluded from tax $75,018$75,018
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$335−$335
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,200$1,200
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $75,883$3,556,965
Part IX · Statement of functional expenses $3,573,193 across 20 lines filed
IX-1 Grants to domestic organizationsPrograms $1,672,534$1,672,534
IX-2 Grants to domestic individualsPrograms $15,764$15,764
IX-3 Grants and assistance to foreign recipientsPrograms $389,766$389,766
IX-5 Pay of current officers, directors and key staffPrograms $90,740 · Management $90,741 · Fundraising $45,370$226,851
IX-7 Other salaries and wagesPrograms $116,902 · Management $220,908 · Fundraising $55,991$393,801
IX-8 Pension plan contributionsPrograms $13,538 · Management $18,182 · Fundraising $6,651$38,371
IX-9 Other employee benefitsPrograms $3,354 · Management $20,200 · Fundraising $1,783$25,337
IX-10 Payroll taxesPrograms $17,325 · Management $21,060 · Fundraising $8,568$46,953
IX-11b Legal feesManagement $3,065$3,065
IX-11c Accounting feesPrograms $14,241 · Management $189,142$203,383
IX-11e Professional fundraising feesFundraising $50,752$50,752
IX-11g Other fees for servicesPrograms $149,390 · Management $74,670$224,060
IX-12 Advertising and promotionPrograms $2,851 · Management $23$2,874
IX-13 Office expensesPrograms $4,568 · Management $9,349 · Fundraising $60$13,977
IX-14 Information technologyPrograms $14,459 · Management $18,607 · Fundraising $3,864$36,930
IX-17 TravelPrograms $134,212 · Management $45,343 · Fundraising $6,850$186,405
IX-19 Conferences, conventions and meetingsPrograms $12,491 · Management $3,135$15,626
IX-22 Depreciation, depletion and amortizationPrograms $2,694 · Management $4,024 · Fundraising $1,187$7,905
IX-23 InsuranceManagement $5,580$5,580
IX-24 Other expenses (24a–d)Programs $3,587 · Management $9,672$13,259
IX-25 Total functional expensesPrograms $2,658,416 · Management $733,701 · Fundraising $181,076$3,573,193
Part X · Balance sheet $4,760,084 assets, 16 lines filed
X-2 Savings and temporary cash investmentsStart of year $5,103,254$3,185,806
X-3 Pledges and grants receivableStart of year $186,391$186,391
X-4 Accounts receivableStart of year $45,960$138,759
X-9 Prepaid expenses and deferred chargesStart of year $1,085,002$1,210,156
X-11 Publicly traded securities$8,474
X-15 Other assetsStart of year $38,402$30,498
X-16 Total assetsStart of year $6,459,038$4,760,084
X-17 Accounts payable and accrued expensesStart of year $233,126$215,879
X-18 Grants payableStart of year $146,028$72,285
X-19 Deferred revenueStart of year $2,909,628$1,841,772
X-25 Other liabilitiesStart of year $1,016,961$493,081
X-26 Total liabilitiesStart of year $4,305,743$2,623,017
X-27 Net assets without donor restrictionsStart of year $1,422,163$1,352,543
X-28 Net assets with donor restrictionsStart of year $731,132$784,524
X-32 Total net assets or fund balancesStart of year $2,153,295$2,137,067
X-33 Total liabilities and net assetsStart of year $6,459,038$4,760,084
Part XI · Reconciliation of net assets $2,137,067 net assets at year end
XI-1 Total revenue$3,556,965
XI-2 Total expenses$3,573,193
XI-3 Revenue less expenses−$16,228
XI-4 Net assets at start of year$2,153,295
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,137,067

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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