Lumos Foundation USA Inc
Nonprofit profile at a glance
- EIN
- 472301085
- IRS 990 coverage
- 2015–2025
- Forms available
- Form 990 2025
- Location
- New York, NY, USA
- Phone
- 2123434884
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- International Relief
Reported finances
- Revenue
- $232,638
- Expenses
- $707,504
- Assets
- $4,571,997
- Liabilities
- $2,406,770
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
People named in this filing
- COLLEEN BERNS (CHAIRMAN (UNTIL 12/12/25))
- NANCY BIKSON (TREASURER (FROM 12/12/25))
- HOWARD TAYLOR (SECRETARY)
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
Lumos exists to light a path to a brighter future for these children. Founded by the author j.k. Rowling, we fight to tackle the cause of family separation and transform systems of care that take children away from thier families and communities. We're committed to ending the institutionalization of children, so every child enjoys the right to grow up in a loving family where they can thrive.
What it reported doing in 2025
Lumos works in very diverse country contexts across 3 continents, with different systems of child protection and childcare and at different stages of child protection and childcare reform. In 2025, programming focused on national care reform systems strengthening, rebuilding child and youth participation and influencing regional and global advocacy. We obtained significant results in the areas of policy enactment through advocacy and capacity building of public authorities and civil society organizations. Working closely with local public authorities, professionals and NGO implementation partners has ensured the delivery of results that have exceeded planned targets.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 75
- Accountability: 100
- Sustainability: 34
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 71.8%; rating input score 72
- Fundraising efficiency: $1.7 raised per $1 spent on fundraising; rating input score 8; 8th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Fail
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 100%; rating input score 100; 81st 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: 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: -204.1%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 6.46; rating input score 84; 84th percentile among comparable filings
- Liabilities to assets ratio: 0.53; rating input score 8; 8th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: -4.6% per year; rating input score 0; 17th percentile among comparable filings
- Revenue growth: -12.9% per year; rating input score 0; 4th percentile among comparable filings
- Asset growth: 7.8% per year; rating input score 100; 55th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 71.8% of spending went to programs
- Governance: 3 of 3 board members independent · 7 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $508K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 5 filed schedules · includes major donors and foreign activity
- Filing history: 10 filing years from 2015 to 2025
- Contacts: How to reach this organization
- 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 — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 8/100.
- High — Sustainability: Operating margin scored 1/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 8/100.