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Ludlow Institute

Tax-deductible

Lee, NH501(c)(3)Since 2024EducationEIN 99-5084876Revenue $2.2M in FY2025

On file with the IRSludlowinstitute.org62 Calef Hwy Pmb 151, 03861-6701 · Lee, NHTax-exempt since Sep 2024Publicly supported charity — 170(b)(1)(A)(vi)

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Ludlow Institute is a 501(c)(3) nonprofit dedicated to advancing individual freedom through technology via research, public education, and policy analysis. The Institute studies both technologies that advance individual freedom and technologies that limit IT, and across these areas conducts research, produces educational media and written materials, and delivers training that helps individuals protect and empower themselves in the digital age.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
Run by 10 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

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
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$97K
to officers and key staff · 19% of spending
Top officer’s pay higher than 82% of similar orgs
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
41 mo
of spending, in cash
Looks good: 41.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $50K
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
3
of 4 voting members
Looks good: 3 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.2M
×19 vs prior year
Spent
$511K
To programs
84%
Net assets
$1.8M
By yearFY2024–FY2025
Revenue
$2.2M
FY2025▲ ×19
Tap a bar for its year
Revenue by fiscal year
FY2024$114K
FY2025$2.2M
Net assets
$1.8M
FY2025▲ ×15
Tap a bar for its year
Net assets by fiscal year
FY2024$114K
FY2025$1.8M

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2024.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $430K Management & general 7% · $36K Fundraising 9% · $44K

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; $97K paid to officers and key staff.

Part VII, Section A · reportable compensation
$97,333Pt VII · Sec A
$0Pt VII · Sec A
Tanya Evans
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Chris Rufer
Director
$0Pt VII · Sec A

Naomi Brockwell’s $97K as President is at the 82nd percentile of top reported officer pay among 1613 $100K–1M education 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.

See Ludlow Institute 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

Ludlow Institute is an education nonprofit based in Lee, NH, formed in 2024.

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Provided by the organization

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3 programs · $319K · in their own filed words · FY2025
01

Education (videos & Articles)

Ludlow's media platform surpassed 1 million subscribers and 100 million total views across major social video platforms in 2025. Programming included investigative videos, mini-documentaries, tutorials, and explainers covering the full spectrum of technologies that advance or threaten individual freedom in the digital age.

$198Kprogram expense
02

Research (grants & In-House)

In 2025, ludlow launched its research grants program, funding investigations into data collection practices and consent transparency in everyday technology. First-round grants supported a PHD student's research on hidden data collection in smart TVS, and a cybersecurity researcher's examination of surveillance in fitness wearables.

$95Kprogram expense
03

Policy

Ludlow conducted nonpartisan legal and technical research on the application of fourth amendment principles to data held by third parties, such as banks, telecommunications providers, and data brokers, and engaged in public advocacy on digital privacy issues.

$26Kprogram 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 · FY2025
Berkshire FoundationFY2025$50K
Total grants receivedfrom 1 funder$50K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.2M
Ln 12
Gifts and grantsLn 1h$2.1M
Investment incomeLn 3$41K
Other incomeLn 4–11$17K
Money outPt IX
$511K
Ln 25
Programscol B$430K
Managementcol C$36K
Fundraisingcol D$44K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$1.8M
Total assetsLn 16$1.8M
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.1M
Fees for servicesLn 2g$5K
Investment incomeLn 3$41K
Other incomeLn 4–11$17K
Total revenueLn 12$2.2M
Assets in detailPt X, end of year
CashLn 1$36K
SavingsLn 2$1.7M
Cash and savings togetherLn 1–2$1.8M
Total assetsLn 16$1.8M
LiabilitiesLn 26$0
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 53
VolunteersI 610
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$114K$1.8M
Total assetsLn 16$114K$1.8M
LiabilitiesLn 26$0$0
Net assetsLn 32$114K$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$962$962
Pay of current officers, directors and key staffLn 5$132K$105K$14K$14K
Other salaries and wagesLn 7$30K$23K$7K
Pension plan contributionsLn 8$2K$2K$113$113
Payroll taxesLn 10$12K$9K$2K
Management feesLn 11a$3K$3K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$1K$1K
Other fees for servicesLn 11g$175K$162K$13K
Office expensesLn 13$3K$3K
Information technologyLn 14$21K$18K$2K$1K
OccupancyLn 16$25K$20K$3K$3K
TravelLn 17$51K$51K
Conferences, conventions and meetingsLn 19$2K$2K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$46K$36K$3K$7K
Total functional expensesLn 25$511K$430K$36K$44K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.2M$511K$1.6M$1.8M 990 PDF
FY2024 $114K$114K 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 FY2025 990 (6 parts)
Part I · Summary $2,155,399 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$2,091,651
I-9 Program service revenuePrior year $0$5,416
I-10 Investment incomePrior year $0$41,113
I-11 Other revenuePrior year $0$17,219
I-12 Total revenuePrior year $0$2,155,399
I-13 Grants and similar amounts paidPrior year $0$962
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$175,808
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $0$333,983
I-18 Total expensesPrior year $0$510,753
I-19 Revenue less expensesPrior year $0$1,644,646
Part VI · Governance 3 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members3
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 $2,155,399 across 6 lines filed
VIII-1f All other contributions, gifts and grants$2,091,651
VIII-1h Total contributions, gifts and grants$2,091,651
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,416$5,416
VIII-3 Investment incomeExcluded from tax $41,113$41,113
VIII-5 RoyaltiesExcluded from tax $17,219$17,219
VIII-12 Total revenueRelated to mission $5,416 · Unrelated business $0 · Excluded from tax $58,332$2,155,399
Part IX · Statement of functional expenses $510,753 across 17 lines filed
IX-2 Grants to domestic individualsPrograms $962$962
IX-5 Pay of current officers, directors and key staffPrograms $104,739 · Management $13,774 · Fundraising $13,720$132,233
IX-7 Other salaries and wagesPrograms $22,666 · Fundraising $7,052$29,718
IX-8 Pension plan contributionsPrograms $2,034 · Management $113 · Fundraising $113$2,260
IX-10 Payroll taxesPrograms $9,376 · Management $2,221$11,597
IX-11a Management feesManagement $3,063$3,063
IX-11b Legal feesManagement $1,216$1,216
IX-11c Accounting feesManagement $1,442$1,442
IX-11d Lobbying feesPrograms $1,447$1,447
IX-11g Other fees for servicesPrograms $161,755 · Fundraising $13,472$175,227
IX-13 Office expensesManagement $3,234$3,234
IX-14 Information technologyPrograms $17,779 · Management $2,091 · Fundraising $1,047$20,917
IX-16 OccupancyPrograms $20,058 · Management $2,507 · Fundraising $2,508$25,073
IX-17 TravelPrograms $51,223$51,223
IX-19 Conferences, conventions and meetingsPrograms $2,360$2,360
IX-23 InsuranceManagement $3,261$3,261
IX-24 Other expenses (24a–d)Programs $35,934 · Management $3,020 · Fundraising $6,566$45,520
IX-25 Total functional expensesPrograms $430,333 · Management $35,942 · Fundraising $44,478$510,753
Part X · Balance sheet $1,758,379 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $113,733$35,627
X-2 Savings and temporary cash investments$1,722,752
X-16 Total assetsStart of year $113,733$1,758,379
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $113,733$1,758,379
X-32 Total net assets or fund balancesStart of year $113,733$1,758,379
X-33 Total liabilities and net assetsStart of year $113,733$1,758,379
Part XI · Reconciliation of net assets $1,758,379 net assets at year end
XI-1 Total revenue$2,155,399
XI-2 Total expenses$510,753
XI-3 Revenue less expenses$1,644,646
XI-4 Net assets at start of year$113,733
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,758,379

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

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