Lupus Foundation of America: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- Lupus Foundation of America (EIN 23-7448063)
- Tax period
- 2014-10-01 to 2015-09-30
- Filed
- 2016-08-12
- IRS object ID
- 201612259349303166
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-08-12T13:41:00-05:00 | ReturnTs |
| Tax Period End | 2015-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 202153727 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SB & Company LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 International Circle Suite 5500 | AddressLine1Txt |
| City | Hunt Valley | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21030 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237448063 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lupus Foundation of America DCMDVA Chapter Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LUPU | BusinessNameControlTxt |
| Phone | 2023491173 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 L Street NW No 305 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Katy Ahmed | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 2023491173 | PhoneNum |
| Signature | 2016-08-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Monique Booker | PreparerPersonNm |
| PTIN | P00644231 | PTIN |
| Phone | 4105840060 | PhoneNum |
| Preparation | 2016-08-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-12-15 16:53:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Katy Ahmed | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 L Street NW No 305 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $647,268 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | wwwlupusdmv.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | To serve the needs of those affected directly and indirectly by Lupus through education, support activities and research. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Volunteers | 315 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $288,721 | PYContributionsGrantsAmt |
| CY Contributions Grants | $240,677 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $391,549 | PYOtherRevenueAmt |
| CY Other Revenue | $353,227 | CYOtherRevenueAmt |
| PY Total Revenue | $680,270 | PYTotalRevenueAmt |
| CY Total Revenue | $593,904 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $396,798 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $381,610 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $94,835 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $305,970 | PYOtherExpensesAmt |
| CY Other Expenses | $331,132 | CYOtherExpensesAmt |
| PY Total Expenses | $702,768 | PYTotalExpensesAmt |
| CY Total Expenses | $712,742 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$22,498 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$118,838 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $104,878 | TotalAssetsBOYAmt |
| Total Assets EOY | $93,947 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $274,130 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $367,781 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$169,252 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$273,834 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To serve the needs of those affected directly and indirectly by Lupus through education, support activities and research. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $391,043 | ExpenseAmt |
| Desc | Public awareness and information dissemenation through symposium workshops and newsletter. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,833 | ExpenseAmt |
| Desc | Patient services providing support group meetings and physician referral services. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,419 | ExpenseAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,419 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $395,295 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 15 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Foundation Officers | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2027875383 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1319 F Street NW Suite 305 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20004 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| John H Axley III | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| M Michelle Bradley | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Sharon Christie | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Ted Davies | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Lori DeLorenzo | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Kristin Dufrene | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Pamela Greenberg | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Marguerite Luter | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Stephanie Lyons | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Donald E Thomas Jr MD | ||||||
| Director | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Trevor Williams | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Mario Marino | ||||||
| Co-Chair | 5.00 | $0 | $0 | $0 | Yes (X) | |
| Arthur Weinstein MD | ||||||
| Co-Chair | 5.00 | $0 | $0 | $0 | Yes (X) | |
| Dan Maffey | ||||||
| Treasurer | 5.00 | $0 | $0 | $0 | Yes (X) | |
| Susan Bateson | ||||||
| Secretary | 3.00 | $0 | $0 | $0 | Yes (X) | |
| Jessica Gilbart | ||||||
| Employee - ED | 40.00 | $94,500 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $94,500 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $240,677 | GovernmentGrantsAmt |
| Total Contributions | $240,677 | TotalContributionsAmt |
| Fundraising Gross Income | $406,591 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $53,364 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $353,227 | TotalRevenueColumnAmt |
| Exclusion | $353,227 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $593,904 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $353,227 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,503 | TotalAmt |
| Program Services | $46,463 | ProgramServicesAmt |
| Management And General | $42,245 | ManagementAndGeneralAmt |
| Fundraising | $34,795 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $235,552 | TotalAmt |
| Program Services | $103,131 | ProgramServicesAmt |
| Management And General | $93,767 | ManagementAndGeneralAmt |
| Fundraising | $38,654 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,555 | TotalAmt |
| Program Services | $14,175 | ProgramServicesAmt |
| Fundraising | $8,380 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,034 | TotalAmt |
| Program Services | $6,264 | ProgramServicesAmt |
| Management And General | $14,770 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,350 | TotalAmt |
| Program Services | $7,500 | ProgramServicesAmt |
| Fundraising | $850 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,613 | TotalAmt |
| Program Services | $42,567 | ProgramServicesAmt |
| Management And General | $4,622 | ManagementAndGeneralAmt |
| Fundraising | $2,424 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,851 | TotalAmt |
| Program Services | $52,637 | ProgramServicesAmt |
| Management And General | $24,848 | ManagementAndGeneralAmt |
| Fundraising | $6,366 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,707 | TotalAmt |
| Management And General | $9,707 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,226 | TotalAmt |
| Management And General | $3,226 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| Lupus Research | $68,701 | $68,514 | $187 | |
| Equipment Rental | $19,526 | $19,025 | $501 | |
| Bank and Transaction Fe | $15,354 | $3,002 | $12,352 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,770 | TotalAmt |
| Program Services | $32,017 | ProgramServicesAmt |
| Management And General | $16,574 | ManagementAndGeneralAmt |
| Fundraising | $3,179 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $712,742 | TotalAmt |
| Program Services | $395,295 | ProgramServicesAmt |
| Management And General | $222,612 | ManagementAndGeneralAmt |
| Fundraising | $94,835 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,064 | BOYAmt |
| EOY | $54,856 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,326 | BOYAmt |
| EOY | $6,250 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,262 | BOYAmt |
| EOY | $32,841 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $31,990 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $31,990 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,226 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,878 | BOYAmt |
| EOY | $93,947 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,498 | BOYAmt |
| EOY | $142,741 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,807 | BOYAmt |
| EOY | $137,036 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,825 | BOYAmt |
| EOY | $88,004 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $274,130 | BOYAmt |
| EOY | $367,781 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$171,083 | BOYAmt |
| EOY | -$275,481 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,831 | BOYAmt |
| EOY | $1,647 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$169,252 | BOYAmt |
| EOY | -$273,834 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,878 | BOYAmt |
| EOY | $93,947 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$118,838 | ReconcilationRevenueExpnssAmt |
| Donated Services And Use Fclts | $14,256 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $477,544 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $477,810 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $329,547 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $288,721 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $240,677 | CurrentTaxYearAmt |
| Total | $1,814,299 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $477,544 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $477,810 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $329,547 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $288,721 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $240,677 | CurrentTaxYearAmt |
| Total | $1,814,299 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $108,427 | SubstantialContributorsTotAmt |
| Public Support Total170 | $1,705,872 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $3 | CurrentTaxYearMinus3YearsAmt |
| Total | $3 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $209 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $167 | CurrentTaxYearMinus2YearsAmt |
| Total | $376 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,814,678 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,067,646 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.94000 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99770 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $31,990 | OtherCostOrOtherBasisAmt |
| Depreciation | $31,990 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Loan payable - Lupus Foundation of America | $80,133 |
| Deferred rent | $2,926 |
| Accrued vacation | $4,945 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $88,004 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $661,524 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $14,256 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $53,364 | OtherRevenueAmt |
| Revenue Not Reported | $67,620 | RevenueNotReportedAmt |
| Revenue Subtotal | $593,904 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $593,904 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $766,106 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $53,364 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $53,364 | ExpensesNotReportedAmt |
| Expenses Subtotal | $712,742 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $712,742 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | The Foundation is a nonprofit organization exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code and is recognized as such by the Internal Revenue Service. Accounting principles generally accepted in the United States of America provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition of tax positions taken or expected to be taken in a tax return. The Foundation performed an evaluation of uncertain tax positions as of September 30, 2015, and determined that there were no matters that would require recognition in the financial statements or which may have any effect on its tax-exempt status. As of September 30, 2015, the statute of limitations for tax years 2011 through 2014 remains open with the U.S. Federal jurisdiction or the various states and local jurisdictions in which the Foundation files tax returns. It is the Foundation's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense. |
| Part XI, Line 2d - Other Adjustments: | Special Event Expenses 53,364. |
| Part XII, Line 2d - Other Adjustments: | Special Event Expenses 53,364. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | DC Walk | Event1Nm |
| Gross Receipts Event1 | $147,065 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $147,065 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $8,223 | OtherDirectExpensesEvent1Amt |
| Event2 | MD Walk | Event2Nm |
| Gross Receipts Event2 | $44,249 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $44,249 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $17,000 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 4 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $215,277 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $215,277 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $28,141 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $406,591 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $406,591 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $53,364 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $53,364 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $353,227 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11 | A copy of the Form 990 is sent out via e-mail by CEO and circulated to the Audit Committee. It is distributed to the Board electronically before their annual review of the audit. It is then distributed to the Board in printed format at that meeting and mailed to each board member who is not in attendance at that meeting along with a printed copy of the audit. |
| Form 990, Part VI, Section B, line 12c | New board members and staff are required to receive a copy of the conflict of interest policy and must sign a conflict of interest statement confirming that they have received the conflict of interest policy, are adhering to that policy and notifying the organization of any conflicts of interest. All board members and staff are required to sign the conflict of interest statements annually. |
| Form 990, Part VI, Section B, line 15a | The compensation of the organization's CEO is determined by the board which is run by the Board Chair. The board has a review process which they use to determine the CEO's compensation. Goals are set by the board and the CEO at the beginning of the fiscal year. If there is a bonus arrangement then it is set using those goals. Periodic review of the goals is done by the CEO and Board Chair together during the year. After the conclusion of the fiscal year, a performance review is done by the board using the CEO's goals for the year. A self-evaluation by the CEO is prepared for use in that process. Comparative data is used to determine the amount of compensation increase. The Board Chair meets with the CEO to review their performance and discuss compensation. The CEO's bonus is a calculation based upon a formula which is documented in a bonus agreement between the board and the CEO. The Board Treasurer computes the figures and the Board Chair authorizes the payment of the bonus. No other officers are compensated. |
| Form 990, Part VI, Section C, line 19 | The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| Form 990, Part XII, Line 2c: | The process has not changed from prior year. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lupus Foundation of America Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 L Street NW Suite 710 | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431131436 | EIN |
| Primary Activities | Lupus research & supporting services | PrimaryActivitiesTxt |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 7 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Lupus Foundation of America | ||
| E | $80,133 | |
| Lupus Foundation of America | ||
| K | $83,851 | FMV |
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