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Lumos Foundation USA Inc

EIN 47-2301085 · New York, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak45 out of 100GovernanceStrong91 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Raising each dollar of donations cost 59 cents.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

LUMOS EXISTS TO LIGHT A PATH TO A BRIGHTER FUTURE FOR THESE CHILDREN. FOUNDED BY THE AUTHOR J.K. ROWLING, WE FIGHT TO TACKLE THE CAUSE OF FAMILY SEPARATION AND TRANSFORM SYSTEMS OF CARE THAT TAKE CHILDREN AWAY FROM THIER FAMILIES AND COMMUNITIES. WE'RE COMMITTED TO ENDING THE INSTITUTIONALIZATION OF CHILDREN, SO EVERY CHILD ENJOYS THE RIGHT TO GROW UP IN A LOVING FAMILY WHERE THEY CAN THRIVE.

Income
$232,638
Spending
$707,504
Spent on programs
72%
Reserves
36.7 months of spending
Largest source of income
donations and private grants, 100%
Employees
1
Volunteers
0

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 45 out of 100. Higher than 15% of charities in its peer group (international, under $250k).

  • Reserves

    35 of 35

    Spendable reserves would cover 36.7 months of spending.

  • Debt

    5 of 20

    It owes 53% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 204% of income.

  • Income trend

    5 of 15

    Income fell 23% on the year before.

  • Spending floor

    0 of 15

    72% of spending went to programs and raising each dollar of donations cost 59 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 91 out of 100. Higher than 84% of charities in its peer group (international, under $250k).

  • Independent board

    18 of 25

    3 of 3 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $507,798 spent. LUMOS WORKS IN VERY DIVERSE COUNTRY CONTEXTS ACROSS 3 CONTINENTS, WITH DIFFERENT SYSTEMS OF CHILD PROTECTION AND CHILDCARE AND AT DIFFERENT STAGES OF CHILD PROTECTION AND CHILDCARE REFORM. IN 2025, PROGRAMMING FOCUSED ON NATIONAL CARE REFORM SYSTEMS STRENGTHENING, REBUILDING CHILD AND YOUTH PARTICIPATION AND INFLUENCING REGIONAL AND GLOBAL ADVOCACY. WE OBTAINED SIGNIFICANT RESULTS IN THE AREAS OF POLICY ENACTMENT THROUGH ADVOCACY AND CAPACITY BUILDING OF PUBLIC AUTHORITIES AND CIVIL SOCIETY ORGANIZATIONS. WORKING CLOSELY WITH LOCAL PUBLIC AUTHORITIES, PROFESSIONALS AND NGO IMPLEMENTATION PARTNERS HAS ENSURED THE DELIVERY OF RESULTS THAT HAVE EXCEEDED PLANNED TARGETS.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since March 2015.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.