2024-04-17T02:04:38-00:00 2023-12-31 363614997 Eccezion 5400 W Elm Street Suite 203 McHenry IL 60050 990 2023-01-01 364604965 Luster Learning Institute NFP LUST 8477789983 1126 Hillcrest Ave Highland Park IL 60035 Richard Luster Executive Director 8477789983 2024-04-17 true Richard Luster 000000000 Cheryden Juergensen P01252676 8153441300 2024-04-17 3 AAL1 IAL1 2023 2023-04-26 12:10:37Z Richard Luster 1126 Hillcrest Ave Highland Park IL 60035 991075 false X www.calmclassroom.com X 2007 IL To transform lives by teaching skills that empower people to develop self-awareness, focus and resiliency, leading to overall wellbeing and healthy, productive individuals and communities. 3 2 9 2 0 40350 90839 295835 253282 -32918 876 881288 504257 1184555 849254 0 0 736342 880230 0 21785 387688 177033 1124030 1057263 60525 -208009 1492442 1295002 46563 24446 1445879 1270556 The Luster Learning Institute transforms lives by teaching skills that empower people to develop self-awareness, focus and resiliency, leading to overall wellbeing and healthy, productive individuals and communities. false false 899788 253282 Trains teachers and administrators to instruct a series of self-regulatory exercises that are implemented in the classroom. Participants learn practical skills that help students enhance self-esteem, remain focused, manage stress, effectively comply with assignments and smoothly navigate transitional cycles. 899788 true true false false false false false false false false true true false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 7 0 true 9 true false false false false false false false false false false false false X 3 2 true false false false false false false true true false false true true true true true true true true false CA CO FL IL MI NJ X X Richard Luster 8477789983 1126 Hillcrest Ave Highland Park IL 60035 Richard Luster President CEO 044.00 X X 152500 0 0 Randy Joseph Treasurer 001.00 X X 0 0 0 Brahma Rosenberg Secretary 001.00 X X 0 0 0 152500 1 false true false 90839 90839 Training 611600 253282 253282 253282 876 876 646078 141821 504257 849254 253282 876 0 0 0 0 152500 131150 21350 0 667739 553506 93483 20750 0 0 59991 51177 8399 415 0 479 412 67 18715 16095 2620 0 0 26667 25998 669 86448 86448 23017 14846 8171 0 0 0 0 0 0 0 0 0 8237 7617 620 Travel and Meals 1721 1644 77 Website 5628 5628 Sales Tax 69 69 Professional Development 858 738 120 5194 4529 45 620 1057263 899788 135690 21785 334156 32775 82163 76408 2445 2445 1076123 1185819 1492442 1295002 15755 2961 30808 21485 46563 24446 X 1445879 1195556 75000 1445879 1270556 1492442 1295002 -208009 32686 X false true X true false X 192250 105250 72125 40350 90839 500814 1048739 653079 1198858 1498546 899360 5298582 1240989 758329 1270983 1538896 990199 5799396 2250 2250 506749 424862 834675 1174611 679686 3620583 508999 424862 834675 1174611 679686 3622833 2176563 6118 4336 7147 5834 876 24311 0 6118 4336 7147 5834 876 24311 0 0 1247107 762665 1278130 1544730 991075 5823707 0.37370 0.42930 0.00420 0.00460 X Part III Section A Line 1 Luster Learning the Organization received tax-exempt status as an organization exempt from federal income tax pursuant to IRC section 509a1. However, form 990 for the organization is respectfully submitted with a public support schedule prepared on schedule A, part III as an organization exempt from federal income tax pursuant to IRC section 509a2 because management has determined that the support test of schedule A, part III better reflects the nature of activities. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 2445 2445 Financial derivatives and other financial products Closely-held equity interests FAIR MARKET VALUE 1185819 F 1185819 Federal income taxes X 1143761 32686 120000 141821 294507 849254 849254 1319084 120000 141821 261821 1057263 1057263 X 2 The Organization is a nonprofit corporation that is exempt from income taxes under Section 501c3 of the Internal Revenue Code as an entity that is not a private foundation within the meaning of section 509a and qualifies for deductible contributions as provided in section 170b1aVI. Management represents that the organization has no unrelated business income for the year ended December 31, 2023. XI 2d Cost of goods sold 141,821 XII 2d Cost of goods sold 141,821 false false false false false false false false false Richard Luster President CEO 152500 152500 Form 990, Part VI, Line 2 President is married to an employee. Daughter of President is an employee. Nephew of president is an employee. Form 990, Part VI, Line 11b A copy of form 990 is reviewed and approved by the Board prior to issuance. The independent CPA hired to audit financial statements and prepare the information returns is available to address questions or concerns prior to filing and meets annually with the board to conduct a board review of the financial statements and information returns. Form 990, Part VI, Line 12c The board has adopted a conflict-of-interest policy with disclosure statement. Each board member must complete or update annually the disclosure statement. All are reviewed annually by the board. Form 990, Part VI, Line 15b The finance and governance committee reviews annually the compensation of key employees based on performance evaluation in connection with established goals and objectives, and determines compensation reasonableness thereof and by reviewing data for similar organizations. Form 990, Part VI, Line 19 The Organization management provides upon request information subject to public disclosure. Additionally, three most recent years of form 990 filed by the Organization are available at Guidestar.org. Form 990, Part VI, Line 15a The finance and governance committees review the employees salary after researching comparable salaries at similar organizations.