Ludus USA Inc
Nonprofit profile at a glance
- EIN
- 844062256
- IRS 990-EZ coverage
- 2023–2023
- Forms available
- Form 990-EZ 2023, Form 990-N 2022
- Location
- Charlotte, NC, USA
- Phone
- 7744177995
- Rating
- 68
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Children's, Youth Services
Reported finances
- Revenue
- $56,817
- Expenses
- $56,541
- Assets
- $10,276
Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Hugh Mapela (President)
People named in this filing
- Hugh Mapela (President)
- Ange kombe (Secretary)
- Eric Shababa (Speaker)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission to give smile to the destitute children, orphans and underserve families.
What it reported doing in 2023
We got 2 events in Charlottes, where we serve underserve and low income families
Operating model
- Revenue model
- Donor-supported. 74% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
SUPPORTED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 52
- Transparency & Controls: 100
- Sustainability: 34
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 52.3%; rating input score 52
- Program expense ratio: 52.6%; rating input score 53
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 0.5%; rating input score 48; 48th percentile among comparable filings
- Total-asset coverage ratio: 0.18; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 52.3% of revenue deployed · 52.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $30K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 5 of 7 current checks pass · 2 findings to review
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- 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 — Financial Efficiency: Mission deployment rate scored 52/100.
- Review — Financial Efficiency: Program expense ratio scored 53/100.
- Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- Moderate — Sustainability: Operating margin scored 48/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.