Love Unity & Values Institute

Nonprofit profile at a glance

EIN
454329663
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Chicago, IL, USA
Phone
7736245200
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$1,456,069
Expenses
$1,759,161
Assets
$982,017
Liabilities
$257,180

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Highest reported compensation

  • Cosette Nazon Wilburn (Executive Dir.): $128,952 total reported compensation
  • Dr Linda S Moore-Upshaw (Deputy Dir): $123,692 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

THE ORGANIZATION'S MISSION IS to inspire hope and empower underserved youth with economic opportunities, while building resiliency and social-emotional competencies.

What it reported doing in 2025

The Journey to My Better Self Entrepreneurship Program (J2MBS-EP) is a program for youth and young adults, ages 16 to 24, interested in entrepreneurship. The program helps them learn career development and explore the fundamentals of entrepreneurship. Through role-playing, modeling, reflective exercises, and small group discussions, participants learn how to put into action and practice life-enhancing skills to help them create the type of life they desire and dream of. Students will create a product that will be sold in pop-up stores and kiosks. With a focus on literacy through writing, a comprehensive learning program has been designed to encourage students to ask questions, read and develop meaningful ways to research answers and increase their capacity to communicate their findings. For the last two years, J2MBS-EP students have created live Christmas wreaths, which they source, market, manufacture, and sell. Called Wreaths of LUV, students operate pop-up stores and kiosks to introduce their wreaths to the public. Their wreaths were sold in Macy's on State Street and have adorned light posts in the Woodlawn, Washington Park, and Kenwood neighborhoods.The Journey to My Better Self After-School Empowerment Program (J2MBS-AEP) is an innovative after-school program for elementary and middle school students, which focuses on basic literacy, artistic expression, and wellness (LAW). All of the evidence-based strategies implemented are specifically designed to promote improved academic achievement; encourage the development and maintenance of healthy lifestyles; provide conflict resolution and team-building strategies; develop partnerships with parents and families to strengthen community involvement; foster artistic expression and cultural enrichment, and empower students to be productive citizens and community leaders through service and mentorship. Through role-playing, modeling, reflective exercises, and small group discussions, participants learn how to put into action and practice life-enhancing skills to help them create the type of life they desire and dream of. Students will create a mosaic or art structure that will reflect the legacy of the school's values and vision for the future. With a focus on literacy through writing, a comprehensive learning program has been designed to encourage students to ask questions, read and develop meaningful ways to research answers and increase their capacity to communicate their findings.The Journey to My Better Self Artistic Expression Program (J2MBS-ArtEP) helps academically and economically challenged students manage their emotions, interpret self and navigate their social environment by translating their experiences into a mixed media mosaic. Using restorative practice (Circle Processes) to facilitate role-playing, modeling, reflective exercises, and small group discussions, the mosaic provides extended participatory learning, which engages students with the help of accomplished artists and educators. The program is designed to provide an engaging and meaningful learning experience that will prepare students to be able to apply learning skills across academic disciplines, recognize and investigate problems, express and interpret information through visual arts, learn to work individually and as part of a group and make connections with how visual arts reflect history, culture, society and everyday life. This program culminates with creating a group mosaic that represents student values, ideas, and creativity.The Journey to My Better Self Media Empowerment Program (J2MBS-MEP) is a career readiness journalism program for high school students, ages 14 to 18, from low-income families. Working in partnership with After School Matters (ASM), students create and publish an online magazine and produce their television show using the moniker Strong, Wise and Young (SWAY-TV). Additionally, classroom discussions, career interest workshops, field trips, interviews with career professionals ill

Operating model

Revenue model
Grant-funded. 74% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 94
  • Accountability: 79
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.5%; rating input score 92
  • Program expense ratio: 76.5%; rating input score 77
  • Fundraising efficiency: $8.22 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.6%; rating input score 100; 53rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -20.8%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 14.4%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 13.6% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 11% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 14.6% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 92.5% of revenue deployed · 76.5% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $129K · 10 people listed
  • Consistency: 34 of 34 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 29/100.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.