Lsst INC FY2023 filing

Tax-deductible

Tucson, AZ501(c)(3)Since 2003Science & TechnologyEIN 56-2390650Revenue $643K in FY2023

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.
82¢ of each $1 spent went to programs.
$202K 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

FY2023 · 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
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$202K
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
Cash reserves
80 mo
of spending, in cash
Looks good: 79.7 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
$4.3M
67% of total assets
Worth a look: liabilities are 67% of assets; over 65%.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$643K
-78% vs prior year
Spent
$769K
To programs
82%
Net assets
$2.2M
By yearFY2020–FY2024
Revenue
$643K
FY2023▼ -78%
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
$769K
FY2023▼ -69%
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
$2.2M
FY2023▼ -6%
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 FY2023 Form 990 · see the original

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You’re viewing the FY2023 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 Apr 2004.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $627K Management & general 17% · $128K Fundraising 2% · $13K

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

13 people listed on the 990; $202K paid to officers and key staff.

Part VII, Section A · reportable compensation
$187,695Pt VII · Sec A
Corporate Secretary
$14,225Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Treasurer
$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.

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Provided by the organization

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3 programs · $614K · in their own filed words · FY2023
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.

$509Kprogram expense
02

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…

$67Kprogram expense
03

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)…

$38Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$643K
Ln 12
Gifts and grantsLn 1h$618K
Investment incomeLn 3$25K
Money outPt IX
$769K
Ln 25
Programscol B$627K
Managementcol C$128K
Fundraisingcol D$13K
Owns and owesPt X
$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$5.1M
Total assetsLn 16$6.5M
LiabilitiesLn 26$4.3M
PeoplePt VI, VII
13
listed · VII A
PaidVII A2
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$618K
Investment incomeLn 3$25K
Total revenueLn 12$643K
Assets in detailPt X, end of year
CashLn 1$29
SavingsLn 2$5.1M
Cash and savings togetherLn 1–2$5.1M
Other assetsLn 15$38K
Total assetsLn 16$6.5M
LiabilitiesLn 26$4.3M
Net assetsLn 32$2.2M
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 FY23End FY23
Cash and savingsLn 1–2$5.8M$5.1M
Total assetsLn 16$7.4M$6.5M
LiabilitiesLn 26$5.2M$4.3M
Net assetsLn 32$2.3M$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$493K$493K
Grants to domestic individualsLn 2$11K$11K
Pay of current officers, directors and key staffLn 5$65K$26K$26K$13K
Other salaries and wagesLn 7$61K$24K$37K
Pension plan contributionsLn 8$6K$2K$4K
Other employee benefitsLn 9$5K$2K$3K
Payroll taxesLn 10$6K$2K$4K
Accounting feesLn 11c$28K$28K
Other fees for servicesLn 11g$34K$29K$4K
Advertising and promotionLn 12$167$167
Office expensesLn 13$4K$3K$1K$17
Information technologyLn 14$4K$814$3K$225
TravelLn 17$35K$27K$8K
Conferences, conventions and meetingsLn 19$15K$7K$8K
Depreciation, depletion and amortizationLn 22$1K$382$570$168
InsuranceLn 23$709$709
All other expensesLn 24e$101$101
Total functional expensesLn 25$769K$627K$128K$13K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $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 FY2023 990 (6 parts)
Part I · Summary $642,971 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,868,567$617,775
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $96,135$25,196
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $2,964,702$642,971
I-13 Grants and similar amounts paidPrior year $1,406,724$503,849
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$143,522
I-16a Professional fundraising feesPrior year $6,679$0
I-17 Other expensesPrior year $1,029,953$121,350
I-18 Total expensesPrior year $2,443,356$768,721
I-19 Revenue less expensesPrior year $521,346−$125,750
Part VI · Governance 11 of 11 board members independent, 1 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
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 $642,971 across 4 lines filed
VIII-1f All other contributions, gifts and grants$617,775
VIII-1h Total contributions, gifts and grants$617,775
VIII-3 Investment incomeExcluded from tax $25,196$25,196
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $25,196$642,971
Part IX · Statement of functional expenses $768,721 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $493,327$493,327
IX-2 Grants to domestic individualsPrograms $10,522$10,522
IX-5 Pay of current officers, directors and key staffPrograms $25,940 · Management $25,940 · Fundraising $12,970$64,850
IX-7 Other salaries and wagesPrograms $23,531 · Management $37,430$60,961
IX-8 Pension plan contributionsPrograms $2,322 · Management $3,670$5,992
IX-9 Other employee benefitsPrograms $2,104 · Management $3,322$5,426
IX-10 Payroll taxesPrograms $2,418 · Management $3,875$6,293
IX-11c Accounting feesManagement $27,560$27,560
IX-11g Other fees for servicesPrograms $29,323 · Management $4,200$33,523
IX-12 Advertising and promotionManagement $167$167
IX-13 Office expensesPrograms $2,560 · Management $1,241 · Fundraising $17$3,818
IX-14 Information technologyPrograms $814 · Management $3,313 · Fundraising $225$4,352
IX-17 TravelPrograms $26,823 · Management $7,755$34,578
IX-19 Conferences, conventions and meetingsPrograms $7,194 · Management $8,228$15,422
IX-22 Depreciation, depletion and amortizationPrograms $382 · Management $570 · Fundraising $168$1,120
IX-23 InsuranceManagement $709$709
IX-24e All other expensesPrograms $101$101
IX-25 Total functional expensesPrograms $627,361 · Management $127,980 · Fundraising $13,380$768,721
Part X · Balance sheet $6,459,038 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $29$29
X-2 Savings and temporary cash investmentsStart of year $5,793,767$5,103,254
X-3 Pledges and grants receivableStart of year $730,984$186,391
X-4 Accounts receivable$45,960
X-9 Prepaid expenses and deferred chargesStart of year $891,987$1,085,002
X-15 Other assetsStart of year $26,758$38,402
X-16 Total assetsStart of year $7,443,525$6,459,038
X-17 Accounts payable and accrued expensesStart of year $367,680$233,126
X-18 Grants payableStart of year $280,119$146,028
X-19 Deferred revenueStart of year $3,499,720$2,909,628
X-25 Other liabilitiesStart of year $1,016,961$1,016,961
X-26 Total liabilitiesStart of year $5,164,480$4,305,743
X-27 Net assets without donor restrictionsStart of year $1,523,889$1,422,163
X-28 Net assets with donor restrictionsStart of year $755,156$731,132
X-32 Total net assets or fund balancesStart of year $2,279,045$2,153,295
X-33 Total liabilities and net assetsStart of year $7,443,525$6,459,038
Part XI · Reconciliation of net assets $2,153,295 net assets at year end
XI-1 Total revenue$642,971
XI-2 Total expenses$768,721
XI-3 Revenue less expenses−$125,750
XI-4 Net assets at start of year$2,279,045
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,153,295

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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