Luminosity Behavioral Health Services Inc

Nonprofit profile at a glance

EIN
452606157
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Brockton, MA, USA
Phone
7813440102
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Mental Health Treatment F31 Psychiatric, Mental Health Hospital

Reported finances

Revenue
$5,830,945
Expenses
$5,795,859
Assets
$3,109,007
Liabilities
$1,498,041

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Karen Allen (President)
  • Phoebe Soares (CEO)
  • Douglas West (Board President)

People named in this filing

  • Karen Allen (President)
  • Phoebe Soares (CEO)
  • Douglas West (Board President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To provide culturally based high quality comprehensive substance abuse and mental health services for children adolescents teens adults and families in the southeast section of Massachusetts

What it reported doing in 2025

Outpatient psychiatry mental health and substance abuse counseling services

Operating model

Revenue model
Other-operating. 99% of the money available for current operations came from other operating revenue.
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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 32
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.1%; rating input score 92
  • Program expense ratio: 92.7%; rating input score 93
  • Fundraising efficiency: Limited

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: 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: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.6%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 90; 90th percentile among comparable filings

Growth

  • Program expense growth: 8.8% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 8.9% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 11.7% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 92.1% of revenue deployed · 92.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $5.4M in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Highest-paid contractors: 2 contractors listed · $407K reported
  • Consistency: 42 of 42 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.