Lumina Alliance

Nonprofit profile at a glance

EIN
953370729
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-N 2016
Location
San Luis Obispo, CA, USA
Phone
8057816401
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Family Violence Shelters

Reported finances

Revenue
$6,042,226
Expenses
$5,297,593
Assets
$5,101,736
Liabilities
$852,601

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • Courtney Taylor (Past President)
  • Jill LeMieux (President)
  • Michelle McCovey-Goode (Vice President)

Highest reported compensation

  • Jennifer Adams (Executive Dir.): $134,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To assist victims of domestic violence and sexual assault and their children

What it reported doing in 2024

Our client-centered transitional housing programs provide transitional housing and shelters for individuals and families who are unsheltered or in need of housing as a result of fleeing intimate partner/domestic violence, dating violence, sexual assault, and/or stalking. The 6- to 24-month program provides support services to survivors using a client empowerment model. There are 10 transitional housing units located in san luis obispo and grover beach that house survivors and their families for up to 24 months. Transitional housing residents are offered empowerment-focused advocacy, legal services, case management, and therapy.

Operating model

Revenue model
Grant-funded. 71% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

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

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 84
  • Accountability: 90
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.7%; rating input score 72
  • Program expense ratio: 81.7%; rating input score 82
  • Fundraising efficiency: $11.19 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 12.3%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.96; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 12.2% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 10.9% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 71.7% of revenue deployed · 81.7% of spending went to programs
  • Governance: 19 of 19 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $4.3M in reported program spending
  • Leadership: top reported pay $134K · 20 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.