Fred E and Arlene L Luhman Foundation is a 501(c)(3) organization based in Huntingtn Bch, California, registered in 2003, with $27,021 in FY2025 revenue. CharityIndex grades it C+.
Revenue (FY2025)
$27K
▲ 154.2% vs prior year
Philanthropy median: $168K
Expenses (FY2025)
$18K
Net assets
$191K
Employees
—
Measures how much of every dollar spent actually reaches programs, plus what it costs to raise $100 of donations. The worse of the two measures sets the letter (85%+ to programs is an A; under $15 to raise $100 is an A), averaged over the three most recent filings. Not scored for Fred E and Arlene L Luhman Foundation— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Measures whether the organization is built to last: how many months its reserves would cover expenses (3+ months earns an A-range score, but hoarding 5+ years of budget is capped) and whether it runs a surplus or a deficit. For Fred E and Arlene L Luhman Foundation: 128 mo reserves · +34% margin earns a B+ on this criterion. See the exact thresholds →
Checks how the organization is run, from its own Form 990: an independent board majority, a board of five or more, conflict-of-interest, whistleblower and document-retention policies, and independently audited financials. The share of disclosed checks that pass sets the letter. Not scored for Fred E and Arlene L Luhman Foundation— this filing type doesn't report it, and the rating simply skips it (never counts it against the organization). See the exact thresholds →
Counts five disclosure signals: a recent filing, a mission statement, program descriptions, a listed website, and the full expense breakdown. More disclosure, better letter. For Fred E and Arlene L Luhman Foundation: 1 of 5 disclosure signals earns a D on this criterion. See the exact thresholds →
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Revenue grew from $21K (FY2016) to $27K (FY2025) across 9 reported years.
Financial snapshot
Operating margin
33.6%
Revenue exceeded expenses in the latest fiscal year.
Total assets
$191K
Total liabilities
$0
Net assets
$191K
| Fiscal year | Revenue | Expenses | Net assets | Total assets | Form |
|---|---|---|---|---|---|
| 2025 | $27,021▲154% | $17,953▲8.1% | $191,112▲28.4% | $191,112▲28.4% | 990PF |
| 2023 | $10,630▼35.8% | $16,605▼10.8% | $148,853▼3.9% | $148,853▼3.9% | 990PF |
| 2022 | $16,570▼69.7% | $18,617▲6.9% | $154,828▼1.3% | $154,828▼1.3% | 990PF |
| 2021 | $54,772▲1696% | $17,422▲0.4% | $156,875▲31.2% | $156,875▲31.2% | 990PF |
| 2020 | -$3,432▼279% | $17,346▼7.3% | $119,525▼14.8% | $119,525▼14.8% | 990PF |
| 2019 | $1,919▼91.3% | $18,722▲4.5% | $140,303▼10.7% | $140,303▼10.7% | 990PF |
| 2018 | $22,170▼48.4% | $17,910▲4.0% | $157,106▲6.0% | $157,106▲6.0% | 990PF |
| 2017 | $42,936▲104% | $17,219▲12.6% | $148,187▲21.0% | $148,187▲21.0% | 990PF |
| 2016 | $21,049 | $15,288 | $122,470 | $122,470 | 990PF |
Original Form 990 PDFs (the Form column) are served by ProPublica Nonprofit Explorer, as filed with the IRS. Create a free account to download the CSV report.
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Data for Fred E and Arlene L Luhman Foundation (EIN 20-0343571) comes from the IRS Business Master File and e-filed Form 990 returns, via CharityIndex. Figures reflect what the organization reported to the IRS for each fiscal year.