Lyceum Institute Incorporated
Nonprofit profile at a glance
- EIN
- 872691864
- IRS 990-EZ coverage
- 2024–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2023
- Location
- Orchard Park, NY, USA
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Humanities Organizations
Reported finances
- Revenue
- $178,166
- Expenses
- $36,648
- Assets
- $168,124
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Brian Kemple (Executive Director)
People named in this filing
- Brian Kemple (Executive Director)
- Kirk Kanzelberger (Board of Directors)
- Christopher Rapcewicz (Board of Directors)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Non-credentialing education in the liberal arts
What it reported doing in 2024
Intellectual community: persistent online educational community providing archival access to our instructional programs academic resources communal inquiry and faculty feedback and other associated benefits. Over 200 participants partook of this community throughout the year. Expenses are technical licensing costs.
Operating model
- Revenue model
- Donor-supported. 85% of the money available for current operations came from contributions and gifts.
- 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
SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 46
- Transparency & Controls: 100
- Sustainability: 76
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 18.9%; rating input score 19
- Program expense ratio: 91.8%; rating input score 92
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 79.4%; rating input score 98; 98th percentile among comparable filings
- Total-asset coverage ratio: 4.59; rating input score 95; 95th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 18.4%; rating input score 17; 17th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 18.9% of revenue deployed · 91.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $34K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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 — Financial Efficiency: Mission deployment rate scored 19/100.
- High — Sustainability: Officer compensation ratio scored 17/100.