Lux Forum

Nonprofit profile at a glance

EIN
475659034
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2017, Form 990-N 2015
Location
Yountville, CA, USA
Phone
4154217555
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Support N.E.C.
Affiliation
Religious (unspecified)

Reported finances

Revenue
$706,676
Expenses
$321,959
Assets
$3,124,964
Liabilities
$4,836

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Celeste White (President)

People named in this filing

  • Robert White (Treas/Sect'y)
  • Clare Luce Abbey (Director)
  • Shaun Cross (Director)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Lux Forum fosters thoughtful dialogue on todays most pressing issues by hosting public events and conversations that illuminate contemporary culture through the lens of faith.

What it reported doing in 2024

Lux Forum is a religious nonprofit organization that organizes public education seminars, conferences, and community discussions on contemporary issues, with all programming enriched by a Christian faith perspective.Its work typically includes: Hosting Distinguished Speakers Inviting thought leaders, authors, theologians, journalists, and public intellectuals to address timely cultural, moral, and spiritual topics.Encouraging Civil Discourse Creating a respectful environment for exploring diverse perspectives on complex issues.Serving the Napa Valley & Beyond While based in St. Helena, CA, Lux Forums events draw audiences from across the region and online.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% 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

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 75
  • Accountability: 59
  • Sustainability: 90
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 44%; rating input score 44
  • Program expense ratio: 78.9%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 11th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 54.4%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 9.71; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 20.2% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: -5.7% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 17.5% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 44% of revenue deployed · 78.9% of spending went to programs
  • Governance: 2 of 4 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $254K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 7 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Mission deployment rate scored 44/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Review — Accountability: Independent voting board scored 50/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.