<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2020v1.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2021-11-17T11:40:40-06:00</ReturnTs>
    <TaxPeriodEndDt>2020-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>383186775</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JANSEN VALK THOMPSON &amp; REAHM PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7171 STADIUM DR</AddressLine1Txt>
        <CityNm>KALAMAZOO</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>490094943</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990T</ReturnTypeCd>
    <TaxPeriodBeginDt>2020-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>208036372</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LUCY BURNS INSTITUTE INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LUCY</BusinessNameControlTxt>
      <PhoneNum>6082550688</PhoneNum>
      <USAddress>
        <AddressLine1Txt>8383 GREENWAY BLVD SUITE 600</AddressLine1Txt>
        <CityNm>MIDDLETON</CityNm>
        <StateAbbreviationCd>WI</StateAbbreviationCd>
        <ZIPCd>53562</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GWEN BEATTIE</PersonNm>
      <PersonTitleTxt>COO</PersonTitleTxt>
      <PhoneNum>6082550688</PhoneNum>
      <SignatureDt>2021-06-30</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>GWEN</PersonFirstNm>
        <PersonLastNm>BEATTIE</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>RHONDA L NEWMAN</PreparerPersonNm>
      <PTIN>P00047726</PTIN>
      <PhoneNum>2693817600</PhoneNum>
      <PreparationDt>2021-11-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2020</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990T documentId="RetDoc1">
      <Organization501IndicatorGrp>
        <Organization501Ind>X</Organization501Ind>
        <Organization501cTypeTxt>c3</Organization501cTypeTxt>
      </Organization501IndicatorGrp>
      <BookValueAssetsEOYAmt>3815559</BookValueAssetsEOYAmt>
      <Organization501cCorporationInd>X</Organization501cCorporationInd>
      <Form990TScheduleAAttachedCnt referenceDocumentId="RetDoc2">1</Form990TScheduleAAttachedCnt>
      <SubsidiaryCorporationInd>false</SubsidiaryCorporationInd>
      <BooksInCareOfDetail>
        <PersonNm>KELLY RINDFLEISCH</PersonNm>
        <USAddress>
          <AddressLine1Txt>8383 GREENWAY BLVD STE 600</AddressLine1Txt>
          <CityNm>MIDDLETON</CityNm>
          <StateAbbreviationCd>WI</StateAbbreviationCd>
          <ZIPCd>53562</ZIPCd>
        </USAddress>
        <PhoneNum>6084442826</PhoneNum>
      </BooksInCareOfDetail>
      <TotalUBTIComputedAmt>518295</TotalUBTIComputedAmt>
      <TotalUBTIBeforeNOLSpecificAmt>518295</TotalUBTIBeforeNOLSpecificAmt>
      <NetOperatingLossDeductionAmt>0</NetOperatingLossDeductionAmt>
      <TotalUBTIBeforeSection199AAmt>518295</TotalUBTIBeforeSection199AAmt>
      <SpecificDeductionAmt>1000</SpecificDeductionAmt>
      <TotalDeductionAmt>1000</TotalDeductionAmt>
      <TotalUBTIAmt>517295</TotalUBTIAmt>
      <TaxableCorporationAmt>108632</TaxableCorporationAmt>
      <TaxableTrustAmt>0</TaxableTrustAmt>
      <TotalTaxComputationAmt>108632</TotalTaxComputationAmt>
      <TaxLessCreditsAmt>108632</TaxLessCreditsAmt>
      <TotalTaxAmt>108632</TotalTaxAmt>
      <PriorYearOverpaymentCreditAmt>1368</PriorYearOverpaymentCreditAmt>
      <EstimatedTaxPaymentsAmt>50000</EstimatedTaxPaymentsAmt>
      <ExtsnRequestIncomeTaxPaidAmt>58000</ExtsnRequestIncomeTaxPaidAmt>
      <TotalPaymentsAmt>109368</TotalPaymentsAmt>
      <Form2220AttachedInd referenceDocumentId="RetDoc3">X</Form2220AttachedInd>
      <OverpaymentSection>
        <OverpaymentAmt>736</OverpaymentAmt>
        <AppliedToESTaxAmt>736</AppliedToESTaxAmt>
      </OverpaymentSection>
      <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      <ForeignTrustQuestionInd>false</ForeignTrustQuestionInd>
      <ChangeInMethodOfAccountingInd>false</ChangeInMethodOfAccountingInd>
    </IRS990T>
    <IRS990TScheduleA documentId="RetDoc2">
      <PrincipalBusinessActivityCd>541800</PrincipalBusinessActivityCd>
      <SequenceReferenceNum>1</SequenceReferenceNum>
      <SequenceTotalNum>1</SequenceTotalNum>
      <TradeOrBusinessDesc>UNRELATED BUSINESS ACTIVITY</TradeOrBusinessDesc>
      <NetAdvertisingIncomeAmt>518295</NetAdvertisingIncomeAmt>
      <TotUnrltTrdBusIncmAmt>551686</TotUnrltTrdBusIncmAmt>
      <TotUnrltTrdBusIncmExpnssAmt>33391</TotUnrltTrdBusIncmExpnssAmt>
      <TotNetUnrltTrdBusIncmAmt>518295</TotNetUnrltTrdBusIncmAmt>
      <UBIBeforeNOLDedAmt>518295</UBIBeforeNOLDedAmt>
      <UnrelatedBusinessTaxblIncmAmt>518295</UnrelatedBusinessTaxblIncmAmt>
      <AdvertisingIncmPeriodicalGrp>
        <AdvertisedPeriodicalNameTxt>ADVERTISING</AdvertisedPeriodicalNameTxt>
        <GrossAdvertisingIncomeAmt>551686</GrossAdvertisingIncomeAmt>
        <DirectAdvertisingCostAmt>33391</DirectAdvertisingCostAmt>
        <AdvertisingGainLossAmt>518295</AdvertisingGainLossAmt>
      </AdvertisingIncmPeriodicalGrp>
      <TotalGrossAdvertisingIncomeAmt>551686</TotalGrossAdvertisingIncomeAmt>
      <TotalDirectAdvertisingCostAmt>33391</TotalDirectAdvertisingCostAmt>
    </IRS990TScheduleA>
  </ReturnData>
</Return>
