Lupus Foundation Of America Inc in Washington, District of Columbia (DC)

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Lupus Foundation Of America Inc
Employer Identification Number (EIN)431131436
Name of OrganizationLupus Foundation Of America Inc
Address2000 L St Nw Ste 410, Washington, DC 20036-4952
ActivitiesAid to the handicapped (see also 031), Other health services
SubsectionCharitable Organization
Ruling Date05/1978
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period09/2014
Assets$5,000,000 to $9,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$7,495,167
Amount of Income$12,946,485
Form 990 Revenue Amount$12,693,546
National Taxonomy of Exempt Entities (NTEE)Diseases, Disorders, Medical Disciplines:


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Amount of income in 2014: $12,946,485 (it was $11,066,243 in 2013)
Lupus Foundation Of America Inc: 

 $12,946,485
Other organizations performing similar types of work: 

 $172,147

Assets in 2014: $7,495,167 (it was $7,078,484 in 2013)
Lupus Foundation Of America Inc: 

 $7,495,167
Other organizations performing similar types of work: 

 $132,805

Expenses in 2013: $13,220,488
This organization: 

 $13,220,488
Other organizations performing similar types of work: 

 $244,988

Income to expenses ratio in 2013: 1.0
Lupus Foundation Of America Inc: 

 1.0
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 47
Lupus Foundation Of America Inc: 

 47
Other organizations performing similar types of work: 

 4

Employees paid over $100,000 in 2013: 42.6%
This organization: 

 42.6%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 87.3%
This organization: 

 87.3%
Other organizations performing similar types of work: 

 83.1%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?YesYes
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?YesNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?YesYes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?YesYes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?YesYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?YesYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?YesYes
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10964349
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return4447
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesYes
Did the organization notify the donor of the value of the goods or services provided?YesYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?YesYes
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$1,423,757$1,536,865
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$138,524$134,529
Total number of individuals who received more than $100,000 of reportable compensation from the organization910
Total number of independent contractors who received more than $100,000 of compensation from the organization910
Statement of Revenue
201120122013
Total revenue$10,705,131$14,509,470$11,066,243
Contributions, Gifts, Grants and Other Similar Amounts$9,188,501$12,916,423$9,657,896
Program Service Revenue$1,408,164$1,478,866$1,301,854
900099$729,647$561,931
900099$541,095$561,228
900099$136,280$172,870
900099$68,569$5,825
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$15,566$19,597$24,304
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$11,999$10,959$8,847
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$-32$-93,019$14,897
Gross amount from sales of assets other than inventory (Securities / Other)$28,464 / $0$2,398,391 / $0$28,501 / $1,219
Less: cost or other basis and sales expenses (Securities / Other)$28,496 / $0$2,491,410 / $0$13,604 / $1,219
Gain or (loss) (Securities / Other)$-32 / $0$-93,019 / $0$14,897 / $0
Net income/loss from fundraising events$-19,869$-6,281$-57,140
Gross income from fundraising events$82,500$218,000$106,250
Less: direct expenses$102,369$224,281$163,390
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$2,276$1,859$0
Miscellaneous Revenue$98,526$181,066$115,585
900099$137,806$73,274
900099$39,000$40,177
900099$4,260$2,134
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$10,232,403$11,745,187$13,220,488
Grants and other assistance to domestic organizations and domestic governments$621,817$919,717
Grants and other assistance to domestic individuals$10,000$10,000
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$110,000$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$654,942$1,194,078$1,255,942
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$2,364,493$2,155,298$2,123,012
Pension plan accruals and contributions$90,875$105,442
Other employee benefits$148,635$253,555
Payroll taxes$212,759$234,229$238,680
Fees for services (non-employees)
Management$253,756$833,554
Legal$135,744$98,592
Accounting$32,855$30,575
Lobbying$0$0
Professional fundraising services$48,814$57,350$60,450
Investment management fees$0$0
Other$1,284,154$1,215,059
Advertising and promotion$27,689$82,726
Office expenses$173,287$140,958
Information technology$53,805$59,621
Royalties$0$0
Occupancy$571,553$565,065
Travel$340,571$368,797
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$471,010$760,723
Interest$3,199$2,964
Payments to affiliates$16,870$19,363
Depreciation, depletion, and amortization$144,566$253,122
Insurance$45,360$44,861
Other expenses$3,078,445$3,178,817
Other expenses$364,158$451,713
Other expenses$125,883$147,180
Balance Sheet
201120122013
Total assets$6,701,026$9,968,535$7,078,484
Cash - non-interest-bearing$631,364$216,129
Savings and temporary cash investments$2,785,446$2,905,199
Pledges and grants receivable, net$777,473$875,758
Accounts receivable, net$330,224$334,865
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$2,401$0
Prepaid expenses and deferred charges$73,823$38,888
Land, buildings, and equipment: cost or other basis$1,279,151$1,235,983
Investments - publicly traded securities$3,847,696$1,251,252
Investments - other securities$32,746$32,746
Investments - program-related$0$0
Intangible assets$0$0
Other assets$208,211$187,664
Total liabilities$3,091,767$3,584,737$2,867,434
Accounts payable and accrued expenses$1,527,395$1,059,016
Grants payable$916,816$760,149
Deferred revenue$0$0
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$1,140,526$1,048,269
Total net assets or fund balances$3,609,259$6,383,798$4,211,050
Unrestricted net assets$2,786,796$2,800,516
Temporarily restricted net assets$3,489,702$1,303,234
Permanently restricted net assets$107,300$107,300
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$46,316,544
Subtotal Support$49,957,754
Gifts, grants, contributions, and membership fees received$49,957,754
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$3,641,210
Total Support$50,690,436
Public Support$49,957,754
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$407,994
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$324,688
Gross receipts from related activities, etc.$5,979,796
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$264,841$25,388$1,096
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$264,841$25,388$1,096
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2009)
Total deductions$1,096
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$1,096
Other deductions$0
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$0
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$0
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Lupus Foundation Of America Inc2000 L St Nw Ste 410, Washington, DC 20036-4952DC1978-05$12,946,485
2Lupus Foundation Of America Dc Md Va Chapter Inc1319 F St Nw Ste 305, Washington, DC 20004-1143DC1975-04$823,820
3Lupus Foundation Of America, Lone Star ChapterLone Star Chapter 15660 N Dallas Pk, Dallas, TX 75248TX1980-07$379,561
4Lupus Foundation Of Colorado Inc7853 E Arapahoe Ct Ste 3100, Centennial, CO 80112-6835CO1978-08$323,716
5Lupus Foundation Of America Indiana Chapter Inc9302 N Meridian St Ste 203, Indianapolis, IN 46260-1819IN1987-04$266,437
6Lupus Foundation Of New England Inc40 Speen St Ste 101, Framingham, MA 01701-1898MA1974-08$212,644
7Lupus Alliance Of America Inc Michigan Indiana Affiliate29433 Southfield Rd Ste 210, Southfield, MI 48076-6217MI1979-06$172,147
8Lupus Alliance Of Upstate New York Inc3871 Harlem Rd, Buffalo, NY 14215-1946NY1977-10$138,254
9Lupus Foundation Of Arkansas Inc220 Mockingbird St, Hot Springs, AR 71913-7227AR1982-07$35,453
10Lupus Foundation Of America South Carolina Chapter, Na2000 L Street Nw Suite 410, Washington, DC 20036DC1977-06$30,764
11Lupus Foundation Of America Inc, Eastern Virginia ChapterPembroke One, Virginia Beach, VA 23462VA1981-12$25,569
12Lupus Foundation Of America Inc, Marcy Zitron Chapter Columbus Ohio6012 Georges Park Dr, Canal Wnchstr, OH 43110-9041OH1977-08$22,893
13Lupus Hawaii700 Bishop St Suite 444, Honolulu, HI 96813HI1982-08$11,139
14Lupus Foundation Of South Jersey In3002 Lincoln Dr W Ste I, Marlton, NJ 08053-1527NJ1981-11$5,838
15Disease Awareness Resources & Treatment Corporation229 Nw 86th St, Miami Shores, FL 33150-2414FL1997-12$0
16Lupus Foundation Of America Inc Delaware Chapter100 W 10th St Ste 1015, Wilmington, DE 19801-6606DE1993-07$0
17Lupus Foundation Of America, Greater Arizona Chapter1717 E Bell Rd Ste 12, Phoenix, AZ 85022-6200AZ1983-06$0
18Tri State Lupus AssociationRr 5 Box 861a2, Olive Hill, KY 41164KY1997-10$0
Number of organizations performing similar types of work
Arkansas1
Arizona1
Colorado1
District of Columbia3
Delaware1
Florida1
Hawaii1
Indiana1
Kentucky1
Massachusetts1
Michigan1
New Jersey1
New York1
Ohio1
Texas1
Virginia1
Total18

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