Lupus Foundation of America: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- Lupus Foundation of America (EIN 23-7448063)
- Tax period
- 2012-10-01 to 2013-09-30
- Filed
- 2014-06-03
- IRS object ID
- 201421549349300852
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-06-03T09:22:44-05:00 | Timestamp |
| Tax Period End Date | 2013-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202153727 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SB & Company LLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 International Circle Suite 5500 | AddressLine1 |
| City | Hunt Valley | City |
| State | MD | State |
| ZIP Code | 21030 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237448063 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lupus Foundation of America DCMDVA Chapter Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LUPU | NameControl |
| Phone | 2023491173 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 L Street NW No 415 | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Jessica Gilbart | Name |
| Title | CEO | Title |
| Phone | 2023491173 | Phone |
| Date Signed | 2014-06-03 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Monique Booker | Name |
| PTIN | P00644231 | PTIN |
| Phone | 4105840060 | Phone |
| Date Prepared | 2014-05-09 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Jessica Gilbart | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 L Street NW No 415 | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 823820 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | wwwlupusdmv.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1974 | YearFormation |
| State Legal Domicile | DC | StateLegalDomicile |
| Activity Or Mission Description | To serve the needs of those affected directly and indirectly by Lupus through education, support activities and research. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 11 | TotalNbrEmployees |
| Total Nbr Volunteers | 490 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 413562 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 329547 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 3 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 294630 | OtherRevenuePriorYear |
| Other Revenue Current Year | 447067 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 708195 | TotalRevenuePriorYear |
| Total Revenue Current Year | 776614 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 758 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 452332 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 379324 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 86022 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 407616 | OtherExpensePriorYear |
| Other Expenses Current Year | 355404 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 860706 | TotalExpensesPriorYear |
| Total Expenses Current Year | 734728 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -152511 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 41886 | RevenuesLessExpensesCY |
| Total Assets BOY | 86464 | TotalAssetsBOY |
| Total Assets EOY | 97179 | TotalAssetsEOY |
| Total Liabilities BOY | 275104 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 243933 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -188640 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -146754 | NetAssetsOrFundBalancesEOY |
| Mission Description | To serve the needs of those affected directly and indirectly by Lupus through education, support activities and research. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 255422 | Expense |
| Revenue | 167 | Revenue |
| Description | Public awareness and information dissemenation through symposium workshops and newsletter. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 232958 | Expense |
| Description | Patient services providing support group meetings and physician referral services. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 488380 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 20 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 11 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | DC | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | MD | StatesWhereCopyOfReturnIsFiled |
| States Where Copy Of Return Is Filed | VA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Foundation Officers | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2023491173 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 L Street NW Suite 415 | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (21 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| Steven Beaton | ||||||
| Board Member | 5.00 | X | 0 | 0 | 0 | |
| Coleen Bertsch | ||||||
| Board Member | 3.00 | X | 0 | 0 | 0 | |
| Brandon Clairmont | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Ted Davies | ||||||
| Board Member | 2.00 | X | 0 | 0 | 0 | |
| Tutu Lawal | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Stephanie Lyons | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Arthur Weinstein | ||||||
| Board Director, co-chair | 3.00 | X | 0 | 0 | 0 | X |
| Matthew Marrino | ||||||
| Secretary | 3.00 | X | 0 | 0 | 0 | X |
| Pamela Greenburg | ||||||
| Board Member | 2.00 | X | 0 | 0 | 0 | |
| Trevor Williams | ||||||
| Board Member | 2.00 | X | 0 | 0 | 0 | |
| Sharon Christie | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Trevor Williams | ||||||
| Board Member | 2.00 | X | 0 | 0 | 0 | |
| Michelle Sun Smith | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Susan Bateson | ||||||
| Board Member | 3.00 | X | 0 | 0 | 0 | |
| James Katz | ||||||
| Board Member | 1.00 | X | 0 | 0 | 0 | |
| Elizabeth Murphy | ||||||
| Board Member | 5.00 | X | 0 | 0 | 0 | |
| Daniel Maffey | ||||||
| Treasurer | 5.00 | X | 0 | 0 | 0 | X |
| Donald Thomas | ||||||
| Board Member | 3.00 | X | 0 | 0 | 0 | |
| Marguerete Luter | ||||||
| Board Member | 5.00 | X | 0 | 0 | 0 | |
| Jessica Gilbart | ||||||
| CEO | 40.00 | 89666 | 0 | 0 | X | |
| Penelope Fletcher | ||||||
| President & CEO | 40.00 | 38000 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 127666 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 2831 | FundraisingEvents |
| All Other Contributions | 326716 | AllOtherContributions |
| Noncash Contributions | 16959 | NoncashContributions |
| Total Contributions | 329547 | TotalContributions |
| Gross Income Fundraising Events | 494106 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 2831 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 47206 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 446900 | TotalRevenueColumn |
| Exclusion | $446,900 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Other Revenue | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 167 | TotalRevenueColumn |
| Related Or Exempt Function Income | 167 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 167 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 776614 | TotalRevenueColumn |
| Related Or Exempt Function Income | 167 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $446,900 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 148762 | Total |
| Program Services | 88010 | ProgramServices |
| Management And General | 38595 | ManagementAndGeneral |
| Fundraising | 22157 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 186812 | Total |
| Program Services | 139851 | ProgramServices |
| Management And General | 35981 | ManagementAndGeneral |
| Fundraising | 10980 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18724 | Total |
| Program Services | 8840 | ProgramServices |
| Management And General | 4649 | ManagementAndGeneral |
| Fundraising | 5235 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25026 | Total |
| Program Services | 216 | ProgramServices |
| Management And General | 24671 | ManagementAndGeneral |
| Fundraising | 139 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19120 | Total |
| Program Services | 5000 | ProgramServices |
| Management And General | 14120 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6934 | Total |
| Program Services | 4335 | ProgramServices |
| Fundraising | 2599 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5650 | Total |
| Program Services | 3308 | ProgramServices |
| Management And General | 295 | ManagementAndGeneral |
| Fundraising | 2047 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91602 | Total |
| Program Services | 56535 | ProgramServices |
| Management And General | 9095 | ManagementAndGeneral |
| Fundraising | 25972 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90453 | Total |
| Program Services | 73179 | ProgramServices |
| Management And General | 11602 | ManagementAndGeneral |
| Fundraising | 5672 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17616 | Total |
| Program Services | 5501 | ProgramServices |
| Management And General | 1698 | ManagementAndGeneral |
| Fundraising | 10417 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5612 | Total |
| Management And General | 5612 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7786 | Total |
| Management And General | 7786 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24301 | Total |
| Program Services | 20692 | ProgramServices |
| Management And General | 2805 | ManagementAndGeneral |
| Fundraising | 804 | Fundraising |
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Lupus research | Description |
| Total | 71566 | Total |
| Program Services | 71566 | ProgramServices |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14764 | Total |
| Program Services | 11347 | ProgramServices |
| Management And General | 3417 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 734728 | Total |
| Program Services | 488380 | ProgramServices |
| Management And General | 160326 | ManagementAndGeneral |
| Fundraising | 86022 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6295 | BOY |
| EOY | 14020 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 5385 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52630 | BOY |
| EOY | 54879 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9711 | BOY |
| EOY | 12853 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 31990 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 21948 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17828 | BOY |
| EOY | 10042 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 86464 | BOY |
| EOY | 97179 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 100624 | BOY |
| EOY | 66608 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25344 | BOY |
| EOY | 47678 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 149136 | BOY |
| EOY | 129647 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 275104 | BOY |
| EOY | 243933 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -188640 | BOY |
| EOY | -159400 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 12646 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -188640 | BOY |
| EOY | -146754 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 86464 | BOY |
| EOY | 97179 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 41886 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 1 | AccountantCompileOrReview |
Accountant Compile Or Review Basis AccountantCompileOrReviewBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 192055 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 702996 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 477544 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 477810 | CurrentTaxYearMinus1Year |
| Current Tax Year | 329547 | CurrentTaxYear |
| Total | 2179952 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 192055 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 702996 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 477544 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 477810 | CurrentTaxYearMinus1Year |
| Current Tax Year | 329547 | CurrentTaxYear |
| Total | 2179952 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 2179952 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 86 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 82 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus1 Year | 3 | CurrentTaxYearMinus1Year |
| Total | 171 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 251 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 4806 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus1 Year | 209 | CurrentTaxYearMinus1Year |
| Current Tax Year | 167 | CurrentTaxYear |
| Total | 5433 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 2185556 | TotalSupport |
| Gross Receipts From Admissions Etc | 1481317 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.99740 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.99530 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 31990 | OtherCostOrOtherBasis |
| Depreciation | 21948 | Depreciation |
| Book Value | 10042 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 10042 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Loan payable - Lupus Foundation of America | $99,777 |
| Capital lease obligation | $2,303 |
| Bank overdraft | $27,567 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 129647 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 849720 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 25900 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | 47206 | OtherRevenues |
| Revenue Not Rptd F990 | 73106 | RevenueNotRptdF990 |
| Revenue Subtotal | 776614 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 776614 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 807834 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 25900 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 47206 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 73106 | ExpensesNotRptdF990 |
| Expenses Subtotal | 734728 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 734728 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Uncertain Tax Positions Under FIN 48: | 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, 2013, 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, 2013, the statute of limitations for tax years 2009 through 2012 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 47,206. | |
| Part XII, Line 2d - Other Adjustments: | Special Event Expenses 47,206. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Washington, DC Walk | NameOfEvent1 |
| Gross Receipts Event1 | 251288 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 251288 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 6895 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 381 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 5009 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Baltimore Walk | NameOfEvent2 |
| Gross Receipts Event2 | 96344 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 96344 | GrossRevenueEvent2 |
| Rent Facility Costs Event2 | 4916 | RentFacilityCostsEvent2 |
| Food And Beverage Event2 | 141 | FoodAndBeverageEvent2 |
| Other Direct Expenses Event2 | 1573 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 3 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 149305 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 2831 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 146474 | GrossRevenueOtherEvents |
| Rent Facility Costs Other Events | 9020 | RentFacilityCostsOtherEvents |
| Food And Beverage Other Events | 15816 | FoodAndBeverageOtherEvents |
| Other Direct Expenses Other Events | 3455 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 496937 | GrossReceiptsTotal |
| Charitable Contributions Total | 2831 | CharitableContributionsTotal |
| Gross Revenue Total Events | 494106 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 20831 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 16338 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 10037 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 47206 | DirectExpenseSummaryEvents |
| Net Income Summary | 446900 | NetIncomeSummary |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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. |
| The process has not changed from prior year. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lupus Foundation of America Inc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2000 L Street NW Suite 710 | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431131436 | EIN |
| Primary Activities | Lupus research & supporting services | PrimaryActivities |
| Legal Domicile State | DC | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | Line 7 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
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