Ludovic James Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE LUBOVIC JAMES FOUNDATION, INC'S MISSION IS TO EMPOWER UNDERSERVED CHILDREN BY PROVIDING THEM WITH EDUCATIONAL OPPORTUNITIES TO ACHIEVE THEIR ACADEMIC AND CAREER ASPIRATIONS.
- Income
- $55,472
- Spending
- $51,669
- Reserves
- 13 months of spending
- Largest source of income
- fees for its services, 98%
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 87% of charities in its peer group (human services, under $250k).
Reserves
35 of 35Spendable reserves would cover 13.0 months of spending.
Debt
20 of 20It owes 8% of what it owns.
Living within its means
15 of 15Income exceeded spending by 7% of income.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ 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)
- $48,284 spent. THE LUBOVIC JAMES FOUNDATION, INC'S MISSION IS TO EMPOWER UNDERSERVED CHILDREN AND YOUNG ADULTS BY PROVIDING THEM WITH EDUCATIONAL OPPORTUNITIES TO ACHIEVE THEIR ACADEMIC AND CAREER ASPIRATIONS. TO EXPAND OUR REACH, WE SUPPORT OTHER NONPROFITS WHO SHARE OUR VALUES. WE USE OUR NETWORK OF HOTELS, RESORTS, RESTAURANTS AND OTHER STRATEGIC PARTNERS IN THE SERVICE INDUSTRY TO PROVIDE UNIQUE AUCTION ITEMS AT COST OR OFTEN DONATED. ORGANIZATION CORE VALUES THE LUBOVIC JAMES FOUNDATION, INC.'S VALUES ARE BASED UPON THE FOLLOWING: "ACCESSIBILITY: WE BELIEVE THAT EVERY NONPROFIT SHOULD HAVE EQUAL OPPORTUNITY TO FUNDRAISE. "EMPOWERMENT: WE STRIVE TO EMPOWER NONPROFITS TO ACHIEVE THEIR MISSION BY PROVIDING THEM WITH THE RESOURCES THEY NEED TO HOLD SUCCESSFUL CHARITY AUCTIONS. "COMMUNITY: WE VALUE THE IMPORTANCE OF A SUPPORTIVE COMMUNITY, AND AIM TO INVEST IN AND EXPAND OUR IMPACT WITHIN THE COMMUNITIES WE SERVE. "DIVERSITY AND INCLUSION: WE ARE COMMITTED TO INCLUSIVITY AND DIVERSITY, RECOGNIZING THE IMPORTANCE OF DIFFERENT PERSPECTIVES, EXPERIENCES, AND BACKGROUNDS. "TRANSPARENCY: WE BELIEVE IN TRANSPARENCY AND ACCOUNTABILITY, ENSURING THAT OUR ORGANIZATION OPERATES WITH HONESTY AND INTEGRITY. "EDUCATION: WE BELIEVE THAT EDUCATION IS THE KEY TO BREAKING THE CYCLE OF POVERTY AND THAT BY INVESTING IN THE POTENTIAL OF UNDERPRIVILEGED CHILDREN, WE CAN CREATE A BRIGHTER AND MORE EQUITABLE WORLD.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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.
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.
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.
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.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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.