2023-11-15T10:25:23-06:00 2022-12-31 221478099 COHNREZNICK LLP 350 GRANITE STREET SUITE 1200 BRAINTREE MA 02184 990 2022-01-01 364817073 THE LUMINOS FUND LUMI 7813338317 71 COMMERCIAL STREET 232 BOSTON MA 02109 CAITLIN BARON CEO 6102540000 2023-11-15 1 CAITLIN BARON 999009999 1 JOLANTA TUCK CPA P01340068 7813803520 2023-11-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CAITLIN BARON 71 COMMERCIAL STREET 232 BOSTON MA 02109 8018871 0 X LUMINOSFUND.ORG X 2015 PA PROVIDES TRANSFORMATIVE EDUCATION PROGRAMS TO THOUSANDS OF OUT-OF-SCHOOL CHILDREN. 6 5 11 5 0 0 6889780 8018871 0 0 0 0 0 0 6889780 8018871 1895851 3063162 0 0 1224062 1665532 0 0 415662 1085664 2264171 4205577 6992865 2684203 1026006 11864333 12992092 72849 213862 11791484 12778230 THE LUMINOS FUND PROVIDES TRANSFORMATIVE EDUCATION PROGRAMS TO THOUSANDS OF OUT-OF-SCHOOL CHILDREN, HELPING THEM TO CATCH UP TO GRADE LEVEL, REINTEGRATE INTO GOVERNMENT SCHOOLS, AND PREPARE FOR LIFELONG LEARNING. 0 0 6011456 3063162 LUMINOS PROVIDES TRANSFORMATIVE EDUCATION PROGRAMS TO THOUSANDS OF OUT-OF-SCHOOL CHILDREN, HELPING THEM TO CATCH UP TO GRADE LEVEL, REINTEGRATE INTO GOVERNMENT SCHOOLS, AND PREPARE FOR LIFELONG LEARNING. LUMINOS WAS FOUNDED TO ENSURE ALL CHILDREN HAVE EQUAL ACCESS TO JOYFUL, FOUNDATIONAL LEARNING, ESPECIALLY THOSE SHUT OUT OF EDUCATION BY CRISIS, POVERTY, OR DISCRIMINATION. THEIR VISION IS OF A WORLD WHERE NO CHILD IS EVER DENIED THE CHANCE TO LEARN. TO DATE, LUMINOS HAS SERVED 218,541 CHILDREN ACROSS ETHIOPIA, GHANA, LIBERIA, LEBANON, AND THE GAMBIA. AS LUMINOS SCALES PIONEERING NEW APPROACHES TO BRING QUALITY EDUCATION TO CHILDREN IN THE GREATEST NEED, THEY WORK TOGETHER WITH LOCAL GOVERNMENTS TO DRIVE SYSTEMS-LEVEL CHANGE. 6011456 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 11 1 0 1 LI ET 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X ANH LE 7813338317 71 COMMERCIAL ST 232 BOSTON MA 02109 CAITLIN BARON CEO 40.00 X 279126 0 47648 ANH LE SR. DIR. OF FINANCE AND ADMIN 40.00 X 125000 0 24748 KWAME AKYEAMPONG DIRECTOR (AS OF 12/22) 1.00 X 20400 0 0 ALAN MCCORMICK CHAIR 1.00 X X 0 0 0 PHILIP VASSILIOU TREASURER 1.00 X X 0 0 0 GEORGE WERNER SECRETARY 1.00 X X 0 0 0 ATJE DREXLER DIRECTOR 1.00 X 0 0 0 ERIN GANJU DIRECTOR 1.00 X 0 0 0 424526 0 72396 2 0 1 0 ID INSIGHT INC 44 TEHAMA STREET SAN FRANCISCO CA 94105 EXTERNAL EVALUATION 159107 ANJALI THADANI FAIRWAYS NORTH TOWER FLAT 1307 TH DUBAI AE NEW PROGRAM DEVELOPMENT SERVICES 123000 NOORUN KHAN 9 SNOWMAN HOUSE ABBEY ROAD LONDON UK NW6 4DN CURRICULUM DEVELOPMENT 109992 3 8018871 8018871 8018871 0 0 0 161624 161624 2901538 2901538 496922 151109 215103 130710 996834 740602 133736 122496 17069 9900 3287 3882 81032 46995 15607 18430 73675 32881 23325 17469 44891 4539 40352 205913 155709 50204 94246 40514 3268 50464 123977 46930 62991 14056 87618 65490 12945 9183 172179 137815 1327 33037 15862 8325 3602 3935 PROGRAM DELIVERY 1519485 1507485 12000 6992865 6011456 565747 415662 5752462 8841590 6058795 4069225 1203 4741 8972 59549 42901 16987 11864333 12992092 72849 213862 72849 213862 X 6062459 8987089 5729025 3791141 11791484 12778230 11864333 12992092 X 1026006 -39260 X 0 1 X 1 0 X 4619198 6343913 4097339 6889780 8018871 29969101 4619198 6343913 4097339 6889780 8018871 29969101 749320 29219781 29969101 0.97500 0.95230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 8018871 0 8018871 0 8018871 6992865 0 6992865 0 6992865 PART X, LINE 2: LUMINOS IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN RECORDED IN THE FINANCIAL STATEMENTS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2022 AND 2021, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. LUMINOS HAS NO UNRECOGNIZED INCOME TAX BENEFITS AT DECEMBER 31, 2022 AND 2021. IN ADDITION, LUMINOS HAS NO INCOME TAX RELATED PENALTIES OR INTEREST FOR THE PERIODS REPORTED IN THESE FINANCIAL STATEMENTS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE IRS, TAX YEARS SINCE 2019 REMAIN OPEN. 1 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 GRANTMAKING 555872 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 GRANTMAKING 2324084 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 1 11 PROGRAM SERVICES PROGRAM SUPPORT 21582 1 11 0 0 1 11 2901538 0 2901538 MIDDLE EAST & NORTH AFRICA PROJECTS WITHIN LEBANON 360865 WIRE 0 FMV MIDDLE EAST & NORTH AFRICA PROJECTS WITHIN LEBANON 195007 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN LIBERIA 380851 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN LIBERIA 292468 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 141786 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 166049 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 157482 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN LIBERIA 30991 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN GHANA 126340 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN GHANA 124731 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN LIBERIA 136750 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN LIBERIA 103500 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN THE GAMBIA 43982 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN THE GAMBIA 43413 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 181266 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 81448 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 243356 WIRE 0 FMV SUB-SAHARAN AFRICA PROJECTS WITHIN ETHIOPIA 69671 WIRE 0 FMV 18 0 0 0 0 0 0 1 PART I, LINE 2: THE CHARITY UNDERTAKES A REVIEW OF PROPOSED GRANTS AND, PENDING A POSITIVE INITIAL REVIEW, THE PROPOSAL MOVES INTO A DUE DILIGENCE PROCESS DESIGNED TO PROVIDE THE GRANT MANAGER WITH A COMPREHENSIVE UNDERSTANDING OF THE ORGANIZATION-INCLUDING FINANCIAL HISTORY AND EXPERIENCE-AND THE PROJECT-INCLUDING OVERALL GOALS, SPECIFIC OUTPUTS, AND THE MEASURABLE IMPACT OF THE PROJECT ON THE INTENDED SECTOR. AFTER A PROJECT IS APPROVED, THE CHARITY CONDUCTS ONGOING MONITORING AND EVALUATION OF PROGRESS, WHICH INCLUDES REVIEWING NARRATIVE REPORTS AND HOLDING REGULAR CHECK-IN CALLS AND MAY ALSO INCLUDE PERIODIC SITE VISITS AND COMPLIANCE CHECKS. THE CHARITY DETERMINES THE SPECIFIC MONITORING AND EVALUATION PLAN FOR EACH PROJECT BASED ON E.G., THE EXPERIENCE OF THE GRANTEE, COMPLEXITY AND INNOVATIVENESS OF THE PROJECT, AND PROJECT TIMELINE. THROUGHOUT THE PROJECT, THE CHARITY WORKS CLOSELY WITH EACH GRANTEE ORGANIZATION TO ENSURE SUCCESS AND BUILD CAPACITY WHERE NECESSARY. PART III ACCOUNTING METHOD: 1 GENEVA GLOBAL INC 1536 E LANCASTER AVENUE PAOLI PA 19301 233026787 161624 0 PROJECTS WITHIN ETHIOPIA 0 1 PART I, LINE 2: THE CHARITY UNDERTAKES A REVIEW OF PROPOSED GRANTS AND, PENDING A POSITIVE INITIAL REVIEW, THE PROPOSAL MOVES INTO A DUE DILIGENCE PROCESS DESIGNED TO PROVIDE THE GRANT MANAGER WITH A COMPREHENSIVE UNDERSTANDING OF THE ORGANIZATION-INCLUDING FINANCIAL HISTORY AND EXPERIENCE-AND THE PROJECT-INCLUDING OVERALL GOALS, SPECIFIC OUTPUTS, AND THE MEASURABLE IMPACT OF THE PROJECT ON THE INTENDED SECTOR. AFTER A PROJECT IS APPROVED, THE CHARITY CONDUCTS ONGOING MONITORING AND EVALUATION OF PROGRESS, WHICH INCLUDES REVIEWING NARRATIVE REPORTS AND HOLDING REGULAR CHECK-IN CALLS AND MAY ALSO INCLUDE PERIODIC SITE VISITS AND COMPLIANCE CHECKS. THE CHARITY DETERMINES THE SPECIFIC MONITORING AND EVALUATION PLAN FOR EACH PROJECT BASED ON E.G., THE EXPERIENCE OF THE GRANTEE, COMPLEXITY AND INNOVATIVENESS OF THE PROJECT, AND PROJECT TIMELINE. THROUGHOUT THE PROJECT, THE CHARITY WORKS CLOSELY WITH EACH GRANTEE ORGANIZATION TO ENSURE SUCCESS AND BUILD CAPACITY WHERE NECESSARY. X 0 0 0 0 0 0 0 0 0 CAITLIN BARON CEO 262500 0 16626 0 0 0 8374 0 39274 0 326774 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED IN CONJUNCTION WITH THE EXTERNAL AUDITORS OF THE ORGANIZATION. WHEN COMPLETE, IT IS SENT ELECTRONICALLY TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE IT IS FINALIZED AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A COMPREHENSIVE CONFLICT OF INTEREST POLICY THAT INCLUDES A DEFINITION OF WHAT CONFLICT OF INTEREST MEANS, PROCESSES TO NOTIFY RELEVANT PARTIES, PROCEDURES TO RECUSE CONFLICTED INDIVIDUALS, AND PROCESSES TO DOCUMENT THE STEPS THAT WERE TAKEN. EACH BOARD MEMBER IS REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST STATEMENT. THE SIGNED STATEMENTS ARE REVIEWED BY THE BOARD AND RETAINED ON FILE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS HAS DETERMINED COMPENSATION FOR THE ORGANIZATION'S CEO AND ANY OTHER OFFICERS OR KEY EMPLOYEES, AS APPLICABLE. FORM 990, PART VI, SECTION C, LINE 19 THE LUMINOS FUND MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: NET FOREIGN CURRENCY TRANSACTION LOSS -39,260.