The Local Public Sector Alliance is a non-profit organization established to promote inclusive, equitable societies and sustainable global development by enhancing the understanding of decentralization and localization as complex, cross-cutting and multi-stakeholder reforms.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Run by 40 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $155K a year · 39% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$52K
to officers and key staff · 23% of spending
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
23 mo
of spending, in cash
Looks good: 22.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $160K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$540K
+102% vs prior year
Spent
$226K
To programs
85%
Net assets
$430K
By yearFY2022–FY2025
Revenue
$540K
FY2025▲ +102%
Tap a bar for its year
Revenue by fiscal year
FY2022$71K
FY2023$170K
FY2024$267K
FY2025$540K
Expenses
$226K
FY2025▼ -16%
Tap a bar for its year
Expenses by fiscal year
FY2022Not on file
FY2023Not on file
FY2024$269K
FY2025$226K
Net assets
$430K
FY2025▲ +269%
Tap a bar for its year
Net assets by fiscal year
FY2022$56K
FY2023$119K
FY2024$116K
FY2025$430K

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2022.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $193K Management & general 10% · $23K Fundraising 4% · $10K

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

5 people listed on the 990; $52K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director, Treasurer
$51,500Pt VII · Sec A
Director, Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Lewis Boex’s $52K as Executive Director, Treasurer is at the 43rd percentile of top reported officer pay among 1043 $100K–1M public & societal benefit 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023
Lewis Boex$51,500$51,500$32,000
Astrid R N Haas——$7,500

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 Local Public Sector Alliance 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 15aYes

Programs and updates

Promotes inclusive societies and sustainable development by explaining decentralization and localization reforms.

Questions for Local Public Sector Alliance

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Provided by the organization

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1 program · $97K · in their own filed words · FY2025
01

Convening, outreach, and field-building, LPSA engages in activities designed to bring global stakeholders together around the topics of decentralization, localization, and multilevel governance, including outreach to researchers, practitioners, policymakers, and development partners, as well as support to its regional and thematic…

$97Kprogram expense

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 · FY2023
Total grants receivedfrom 1 funder$160K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$540K
Ln 12
Gifts and grantsLn 1h$451K
Fees for servicesLn 2g$79K
Investment incomeLn 3$8K
Money outPt IX
$226K
Ln 25
Programscol B$193K
Managementcol C$23K
Fundraisingcol D$10K
Owns and owesPt X
$430K
net assets · Ln 32
Cash and savingsLn 1–2$430K
Total assetsLn 16$430K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$451K
Fees for servicesLn 2g$79K
Investment incomeLn 3$8K
Other incomeLn 4–11$1K
Gains on assetsLn 7$0
Total revenueLn 12$540K
Assets in detailPt X, end of year
CashLn 1$430K
Cash and savings togetherLn 1–2$430K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$430K
LiabilitiesLn 26$0
Net assetsLn 32$430K
OperationsPt I, VI
EmployeesI 51
VolunteersI 640
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 FY25End FY25
Cash and savingsLn 1–2$116K$430K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$116K$430K
LiabilitiesLn 26$0$0
Net assetsLn 32$116K$430K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$56K$52K$5K
Payroll taxesLn 10$4K$4K$358
Management feesLn 11a$81K$70K$12K
Accounting feesLn 11c$2K$2K
TravelLn 17$29K$29K
Conferences, conventions and meetingsLn 19$15K$15K
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$680$680
Other expenses (24a–d)Ln 24$9K$5K$4K
All other expensesLn 24e$30K$20K$0$10K
Total functional expensesLn 25$226K$193K$23K$10K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $540K$226K$313K$430K 990 PDF
FY2024 $267K$269K−$3K$116K 990 PDF
FY2023 $170K$119K 990 PDF
FY2022 $71K$56K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $539,753 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $240,000$451,300
I-9 Program service revenuePrior year $25,825$79,428
I-10 Investment incomePrior year $720$7,794
I-11 Other revenue$1,231
I-12 Total revenuePrior year $266,545$539,753
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $55,439$60,480
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $213,897$165,919
I-18 Total expensesPrior year $269,336$226,399
I-19 Revenue less expensesPrior year −$2,791$313,354
Part VI · Governance 4 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $539,753 across 7 lines filed
Lines not itemized here account for $80,659 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$451,300
VIII-1h Total contributions, gifts and grants$451,300
VIII-3 Investment income$7,794
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$539,753
Part IX · Statement of functional expenses $226,399 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $51,500 · Management $4,682$56,182
IX-10 Payroll taxesPrograms $3,940 · Management $358$4,298
IX-11a Management feesPrograms $69,622 · Management $11,500$81,122
IX-11c Accounting feesManagement $2,389$2,389
IX-17 TravelPrograms $28,838$28,838
IX-19 Conferences, conventions and meetingsPrograms $14,523$14,523
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $680$680
IX-24 Other expenses (24a–d)Programs $5,097 · Management $3,566$8,663
IX-24e All other expensesPrograms $19,704 · Management $0 · Fundraising $10,000$29,704
IX-25 Total functional expensesPrograms $193,224 · Management $23,175 · Fundraising $10,000$226,399
Part X · Balance sheet $429,846 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $116,492$429,846
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $116,492$429,846
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $116,492$429,846
X-32 Total net assets or fund balancesStart of year $116,492$429,846
X-33 Total liabilities and net assetsStart of year $116,492$429,846
Part XI · Reconciliation of net assets $429,846 net assets at year end
XI-1 Total revenue$539,753
XI-2 Total expenses$226,399
XI-3 Revenue less expenses$313,354
XI-4 Net assets at start of year$116,492
XI-10 Net assets at end of year$429,846

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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