Nonprofit · EIN 36-4604965
LUSTER LEARNING INSTITUTE NFP
Tax-exempt · HIGHLAND PARK, IL 60035
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $227,416 | $507,867 | -$280,451 | $379,400 | $4,626 | $374,774 |
| December 31, 2024 | 990 | $489,765 | $1,119,038 | -$629,273 | $668,560 | $13,335 | $655,225 |
| December 31, 2023 | 990 | $849,254 | $1,057,263 | -$208,009 | $1,295,002 | $24,446 | $1,270,556 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $65,910
- Program service revenue
- $61,692
- Investment income
- $18,748
- Net income from sales of inventory
- $81,066
- Other revenue
- $81,066
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $125,000
- Other salaries and wages
- $229,878
- Salaries, compensation and benefits (total)
- $380,215
- Professional fundraising fees
- $0
- Legal fees
- $479
- Accounting fees
- $17,775
- Travel
- $233
- Program services (functional)
- $441,491
- Management and general (functional)
- $66,376
Balance sheet and other
- Total assets, start of year
- $668,560
- Total assets, end of year
- $379,400
- Total liabilities, end of year
- $4,626
- Net assets, end of year
- $374,774
- Net assets without donor restrictions
- $317,274
- Net assets with donor restrictions
- $57,500
- Gross receipts
- $242,523
- Employees
- 4
- Volunteers
- 2
- Year formed
- 2007
- State of legal domicile
- IL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Richard Luster | President CEO Trustee or director, Officer | 44 | $125,000 |
| Randy Joseph | Treasurer Trustee or director, Officer | 1 | $0 |
| Brahma Rosenberg | Secretary Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Richard Luster | President CEO Trustee or director, Officer, Key employee | 44 | $146,500 |
| Randy Joseph | Treasurer Trustee or director, Officer | 1 | $0 |
| Brahma Rosenberg | Secretary Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Richard Luster | President CEO Trustee or director, Officer | 44 | $152,500 |
| Randy Joseph | Treasurer Trustee or director, Officer | 1 | $0 |
| Brahma Rosenberg | Secretary Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1126 HILLCREST AVE, HIGHLAND PARK, IL 60035-2920
- In care of
- % RICHARD J LUSTER
- Principal officer (990 for 2025)
- Richard Luster, 1126 Hillcrest Ave, Highland Park, IL 60035
- Signed the 990
- Richard Luster, Executive Director
- Phone
- (847) 778-9983
- Website
- www.calmclassroom.com
- Return prepared by
- Eccezion
Mission
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.
Program accomplishments
- 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.Expenses $441,491 · revenue $61,692
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 36-4604965
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2007
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $379,400
- Income (IRS master file)
- $242,523
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $227,416 | $507,867 | $379,400 | XML |
| 990 | December 2024 | $489,765 | $1,119,038 | $668,560 | XML |
| 990 | December 2023 | $849,254 | $1,057,263 | $1,295,002 | IRS |
| 990 | December 2022 | $1,184,555 | $1,124,030 | $1,492,442 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 36-4604965).
Questions about LUSTER LEARNING INSTITUTE NFP
- What is the EIN of LUSTER LEARNING INSTITUTE NFP?
- The employer identification number (EIN) of LUSTER LEARNING INSTITUTE NFP is 36-4604965.
- Is LUSTER LEARNING INSTITUTE NFP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to LUSTER LEARNING INSTITUTE NFP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LUSTER LEARNING INSTITUTE NFP file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LUSTER LEARNING INSTITUTE NFP due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LUSTER LEARNING INSTITUTE NFP last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LUSTER LEARNING INSTITUTE NFP?
- The 990 for the year ended December 31, 2025 names Richard Luster.
- Who are the officers and directors of LUSTER LEARNING INSTITUTE NFP?
- The 990 for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $125,000 (Richard Luster, President CEO).
- How much revenue does LUSTER LEARNING INSTITUTE NFP have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $227,416, expenses of $507,867 and total assets of $379,400 at year end.
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