Luena Foundation EIN 83-3302256

Luena Foundation FY2023 filing

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Protects vulnerable children globally by funding local projects that foster love and hope. For fiscal year 2023 it reported $224K in revenue, $236K in expenses, and $160K in net assets.Pt I

Founded
2019
Type
Public charity (501(c)(3)) · Human Services
Location
Walnut Creek, CA
Filings
5 on file (2021–2023)
Revenue
$224KFY2023
Expenses
$236K
Net assets
$160K
People
8
Filings
5
Updates
0
More identity details & actions ⌄
EIN  83-3302256 Public charity (501(c)(3)) Walnut Creek, CA Founded 2019
Form 990 (PDF)
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →
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Size
$100K–1M
What they do
Protects vulnerable children globally by funding local projects that foster love and hope.
Leadership
Ryan Rauch · Chairman
Money in and out
$224K revenue, $236K expenses
Bottom line
94% program efficiency
Where the money goes · FY2023
Total revenue
$224K
Pt VIII · Ln 12
Total expenses
$236K
Pt IX · Ln 25
Net assets
$160K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$11K
Where spending went · Part IX cols B–D
Program services $0.94 Management & general $0.06
Program efficiency
94%
of spending reaches programs
Operating runway
8.1mo
months of highly liquid reserves at operating expense rate
Surplus margin
-5%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Revenue
$224K
FY2023▲ +35%
Expenses
$236K
FY2023
Total assets
$160K
FY2023
Total liabilities
$0
FY2023
Total revenue
$224K
Pt VIII · Ln 12
Total expenses
$236K
Pt IX · Ln 25
Net assets
$160K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$11K
Total assetsPt X · Ln 16$160K
Program-expense ratioPt IX · col B94%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 4pending
Mission & Programs · Part III

Where the work happens

1 program service account for $221K of program spending, described in the organization's own filed words · FY2023.
01

The Luena Foundation aims to serve and safeguard vulnerable children around the world by protecting their basic human rights and by fostering love, hope, strength and joy. We use the donations we receive to invest in locally-led grassroots projects and organizations whose mission is to create a more compassionate world for children…

$221Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CLuena Foundation
EINHdr · item D83-3302256
Principal addressHdr · item CWalnut Creek, CA
WebsiteHdr · item Jnone reported
Year of formationHdr · item L2019
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P11)
Ruling yearIRS BMFOct 2019

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Chairman
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Contributions & grants100%$224K
Investment income$132
Total revenueLn 12$224K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.94 Management & general $0.06
Program services94%$221K
Management & general6%$15K
Total functional expensesLn 25$236K

Balance Sheet

Part X · end of year
CashLn 1$160K
Total assetsLn 16$160K
Total liabilitiesLn 26$0
Total net assetsLn 32$160K
Months of cash on handcomputed8.1

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $160K · Operating expenses/yr $236K
8.1 months
Where the money goes
Program services
Program services $221K · Total expenses $236K
94%
Management & General
Management & general $15K · Total expenses $236K
6%
Fundraising
Fundraising $0 · Total expenses $236K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $224K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $224K · Total revenue $224K
100%
Government reliance
Government grants — · Total revenue $224K
Earned-income share
Program service revenue $0 · Total revenue $224K
0%
Investment reliance
Investment income $132 · Total revenue $224K
+0.06%
Program self-sufficiency
Program service revenue $0 · Total expenses $236K
0%
Growth & trend
Revenue growth (YoY)
This year $224K · Prior year $167K
+35%
Net-asset trend (YoY)
End of year $160K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $224K · Expenses $236K
-5%
Liabilities-to-Assets
Total liabilities — · Total assets $160K
Net-asset ratio
Net assets $160K · Total assets $160K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $160K
0%
People & payroll
Highest Reported Total Compensation
Individual Ryan Rauch · Reported title Chairman · Highest reported compensation $0 · Total expenses $236K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $236K
0%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 94%
Overhead ratio 6%
Fundraising cost ratio 0%
Revenue growth 35%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 0%
Fundraising fee ratio 0%

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.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 6 funders →

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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)$350K revenue · ⤓ 990 PDF
FY2024$365K revenue · ⤓ 990 PDF
FY2023$224K revenue · viewing · ⤓ 990 PDF
FY2022$167K revenue · ⤓ 990 PDF
FY2021$122K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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