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Nonprofiteer
← THE LUZERNE FOUNDATION

Form 990 for tax year 2025

Filed by THE LUZERNE FOUNDATION.

Totals

Total revenue
$9,194,729
Total expenses
$7,615,602
Contributions and grants received
$6,180,719
Grants paid
$4,294,872
Program service revenue
$0
Investment income
$1,826,396
Other revenue
$1,187,614
Total assets, end of year
$83,323,998
Total liabilities, end of year
$13,198,007
Net assets or fund balances, end of year
$70,125,991
Program services expenses (Part IX)
$4,598,402
Management and general expenses
$1,733,548
Fundraising expenses
$1,283,652
Program service expenses (Part III)
$4,598,402

Program services were 60.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $339,322

  • 1d · Related organizations

    $268,800

  • 1f · All other contributions, gifts and grants

    $5,572,597

  • 1g · Noncash contributions included above

    $1,415,552

  • 3 · Investment income

    total $1,245,061 · excluded $1,245,061

  • 6a · Gross rents

    real property $379,106

  • 6b · Less rental expenses

    real property $115,723

  • 6c · Rental income or loss

    real property $263,383

  • 6d · Net rental income or loss

    total $263,383 · excluded $263,383

  • 7a · Gross sales of assets other than inventory

    securities $38,911,819

  • 7b · Less cost or other basis and sales expenses

    securities $38,330,484

  • 7c · Gain or loss

    securities $581,335

  • 7d · Net gain or loss

    total $581,335 · excluded $581,335

  • 8a · Fundraising events: gross income

    $8,000

  • 8a · Fundraising events: contributions included on line 1c

    $339,322

  • 8b · Fundraising events: direct expenses

    $74,040

  • 8c · Net income from fundraising events

    total -$66,040 · excluded -$66,040

  • 11a · Other revenue: ADMINISTRATION FEES

    total $990,271 · excluded $990,271

  • 11e · Other revenue, total

    $990,271

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $4,294,872 · program services $4,294,872

  • 5 · Compensation of officers, directors and key employees

    total $403,141 · program services $108,277 · management and general $98,212 · fundraising $196,652

  • 7 · Other salaries and wages

    total $378,316 · program services $160,224 · management and general $182,586 · fundraising $35,506

  • 8 · Pension plan contributions

    total $5,186 · program services $2,382 · management and general $2,804

  • 9 · Other employee benefits

    total $31,653 · program services $14,072 · management and general $17,581

  • 10 · Payroll taxes

    total $51,686 · program services $18,575 · management and general $17,978 · fundraising $15,133

  • 11b · Fees: legal

    total $5,255 · management and general $5,255

  • 11c · Fees: accounting

    total $40,835 · management and general $40,835

  • 11f · Fees: investment management

    total $935,517 · management and general $935,517

  • 11g · Fees: other

    total $60,386 · management and general $60,386

  • 12 · Advertising and promotion

    total $57,202 · management and general $57,202

  • 13 · Office expenses

    total $76,833 · management and general $76,833

  • 14 · Information technology

    total $19,478 · management and general $19,478

  • 16 · Occupancy

    total $49,786 · management and general $49,786

  • 17 · Travel

    total $4,900 · management and general $4,900

  • 19 · Conferences, conventions and meetings

    total $105,241 · management and general $105,241

  • 22 · Depreciation, depletion and amortization

    total $18,557 · management and general $18,557

  • 23 · Insurance

    total $34,992 · management and general $34,992

  • 24a · Other expenses: SPECIAL ACTIVITIES EXP

    total $1,036,361 · fundraising $1,036,361

  • 24b · Other expenses: NONPROFIT COMPLIANCE/ST

    total $5,078 · management and general $5,078

  • 24c · Other expenses: MEMBERSHIP SERVICE FEES

    total $295 · management and general $295

  • 24d · Other expenses: REPAIRS & REMODEL

    total $32 · management and general $32

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $297,468 · end of year $173,661

  • 2 · Savings and temporary cash investments

    beginning of year $3,068,759 · end of year $3,210,913

  • 3 · Pledges and grants receivable

    beginning of year $2,382,668 · end of year $2,543,559

  • 10a · Land, buildings and equipment: cost or other basis

    $746,349

  • 10b · Land, buildings and equipment: accumulated depreciation

    $171,116

  • 10c · Land, buildings and equipment, net

    beginning of year $593,789 · end of year $575,233

  • 11 · Investments: publicly traded securities

    beginning of year $62,344,505 · end of year $70,758,731

  • 12 · Investments: other securities

    beginning of year $5,797,806 · end of year $6,061,901

  • 19 · Deferred revenue

    beginning of year $0 · end of year $132,047

  • 25 · Other liabilities

    beginning of year $11,516,745 · end of year $13,065,960

  • 27 · Net assets without donor restrictions

    beginning of year $61,444,678 · end of year $68,412,962

  • 28 · Net assets with donor restrictions

    beginning of year $1,523,572 · end of year $1,713,029

Mission and programs · 2025

Mission

THE LUZERNE FOUNDATION (THE FOUNDATION) IS A COMMUNITY FOUNDATION RECOGNIZED AS A PENNSYLVANIA NON-PROFIT, NON-STOCK CORPORATION THAT HAS BEEN RECOGNIZED BY THE IRS AS A TAX-EXEMPT PUBLIC CHARITY, BY REASON OF BEING AN ORGANIZATION THAT EXISTS TO MAKE OUR REGION A BETTER PLACE TO LIVE, WORK, AND PLAY. THROUGH THE GENEROSITY OF OUR DONORS, THE FOUNDATION SUPPORTS SEVEN KEY AREAS THAT TOGETHER CONSTITUTE A HEALTHY AND SUSTAINABLE COMMUNITY INCLUDING SOCIAL SERVICES, EDUCATION AND SCHOLARSHIP, ARTS AND CULTURE, NEIGHBORHOODS AND COMMUNITY DEVELOPMENT, YOUTH ISSUES, HISTORIC PRESERVATION AND THE ENVIRONMENT, AND HEALTH AND WELLNESS. THE LUZERNE FOUNDATION IS PRIVILEGED TO FACILITATE THE PHILANTHROPY OF VERY SPECIAL PEOPLE WHO UNDERSTAND THAT QUALITY OF LIFE REQUIRES "GIVING BACK" SO OTHERS MIGHT REALIZE THE BEAUTY OF OUR AREA, HAVE ACCESS TO THE ARTS, EDUCATION, HEALTHCARE, AND ENJOY SAFE NEIGHBORHOODS.

Activities or mission (Part I)

RAISES CONTRIBUTIONS FROM THE COMMUNITY TO SUPPORT CHARITABLE AND EDUCATIONAL ACTIVITIES.

  • THE LUZERNE FOUNDATION IS A COMMUNITY FOUNDATION SERVING ALL OF LUZERNE COUNTY, PENNSYLVANIA. WE PROMOTE PHILANTHROPY AND SERVE AS STEWARDS OF THE RESOURCES OUR DONORS INVEST THROUGH US TO SUPPORT THE COMMUNITY PROGRAMS THEY FUND. WE CREATE AND MANAGE FUNDS THROUGH PHILANTHROPIC SUPPORT BY AREA DONORS THAT MEET EMERGING COMMUNITY NEEDS AND WILL CONTINUE TO ADDRESS THOSE NEEDS THROUGH FUTURE GENERATIONS. THE LUZERNE FOUNDATION'S MISSION IS TO ENHANCE THE LIVES OF LUZERNE COUNTY RESIDENTS BY EVALUATING AND ADDRESSING COMMUNITY NEEDS THROUGH STRATEGIC GRANTMAKING, PROMOTING RESPONSIBLE PHILANTHROPY, AND CONNECTING DONORS TO CAUSES THAT MATTER TO THEM. TO FULFILL OUR MISSION, WE... ENCOURAGE DONORS TO MAKE EFFECTIVE CHARITABLE DECISIONS THROUGH OUR DONOR-CENTRIC APPROACH TO PHILANTHROPY.GROW THE FOUNDATION'S UNRESTRICTED ASSETS TO PROVIDE FOR DIVERSE COMMUNITY NEEDS FOR FUTURE GENERATIONS. LISTEN TO THE NEEDS OF OUR DONORS, NONPROFITS, AND OUR COMMUNITY AS A WHOLE. COLLABORATE TO SUPPORT CREATIVE SOLUTIONS TO BUILD CAPACITY IN OUR NONPROFITS AND WORK CLOSELY WITH PROFESSIONAL ADVISORS, OTHER NONPROFITS, AND COMMUNITY LEADERS. SUPPORTING KEY COMMUNITY AREASTHROUGH AN INCLUSIVE STRATEGIC INITIATIVE, WE IDENTIFIED SEVEN SPECIFIC AREAS OF SUPPORT THAT OUR COMMUNITY FOUNDATION IS FOCUSED ON TO MEET AND IMPROVE OUR MISSION OF ENSURING A HEALTHY AND SUSTAINABLE COMMUNITY. THOSE SEVEN CRITICAL AREAS OF CONCENTRATION INCLUDE SOCIAL SERVICES, EDUCATION AND SCHOLARSHIPS, ARTS AND CULTURE, NEIGHBORHOODS AND COMMUNITY DEVELOPMENT, YOUTH ISSUES, HISTORIC PRESERVATION AND THE ENVIRONMENT, AND HEALTH AND WELLNESS. WE ACCOMPLISH THIS MISSION BY ASSISTING DONORS OF ALL SIZES TO CREATE AND ENDOW VARIOUS FUNDS. THESE FUND TYPES INCLUDE UNRESTRICTED, DONOR-ADVISED, FIELD OF INTEREST, DESIGNATED, SCHOLARSHIP, AND ORGANIZATIONAL ENDOWMENTS. BY WORKING WITH INDIVIDUALS, FAMILIES, COMPANIES, NONPROFITS, PROFESSIONAL ADVISORS, AND OTHER FOUNDATIONS, WE CONVEY INFORMATION ABOUT EXISTING FUNDS AND LOCAL NONPROFITS AND PROVIDE OPTIONS FOR DONORS. WE OFFER A FLEXIBLE FUND MODEL THAT CREATES CUSTOMIZED OPTIONS FOR EACH DONOR'S CHARITABLE INTENTIONS.SCHEDULE I LISTS GRANTS AWARDED DURING THE CURRENT YEAR. EDUCATION AND RESOURCESWE BELIEVE EDUCATION IS A KEY TO GROWING PHILANTHROPY IN OUR COMMUNITIES AND CONTINUED SUPPORT OF OUR COMMUNITY FOUNDATION. WE PROVIDE EDUCATIONAL SEMINARS TO ASSIST CURRENT AND POTENTIAL DONORS IN UNDERSTANDING AND APPLYING THE BENEFITS OF DONATIONS THROUGH OUR ORGANIZATION AND IN MATCHING THEIR INTERESTS TO THE NEEDS OF OUR COMMUNITY. WE CONVEY THE LATEST AND MOST IMPORTANT INFORMATION ABOUT TRENDS AND LEGISLATION TO INTERESTED INDIVIDUALS AND ORGANIZATIONS. THROUGH OUR COLLABORATION WITH THE NONPROFIT & COMMUNITY ASSISTANCE CENTER (NCAC) AND THE NORTHEASTERN PENNSYLVANIA CHAPTER OF THE ASSOCIATION OF FUNDRAISING PROFESSIONALS (AFP), WE HAVE ACCESS TO AND PROVIDE DISSEMINATION OF THE RECOMMENDATIONS AND BEST PRACTICES IN THE INDUSTRY. ADDITIONALLY, WE HAVE KNOWLEDGEABLE AND PROFESSIONAL STAFF WHO ARE ABLE AND WILLING TO PROVIDE PHILANTHROPIC ASSISTANCE AND GUIDANCE TO INDIVIDUALS AND ORGANIZATIONS IN OUR AREA. OUR STAFF'S TRAINING AND REGIONAL AND NATIONAL RESOURCES ARE AVAILABLE TO ENSURE THE MOST HELPFUL INFORMATION IS AT HAND. CONVERSATIONS AND COLLABORATIONSA KEY ELEMENT TO ACCOMPLISHING THE MISSION OF THE LUZERNE FOUNDATION IS COLLABORATION TO SUPPORT CREATIVE SOLUTIONS TO BUILD CAPACITY IN OUR NONPROFITS AND WORK CLOSELY WITH PROFESSIONAL ADVISORS, OTHER NONPROFITS, AND COMMUNITY LEADERS. OUR FOUNDATION HAS A PROUD HISTORY OF FUNCTIONING AS A CATALYST TO CONVENE DIVERSE GROUPS IN IDENTIFYING AND MEETING COMMUNITY NEEDS THROUGH DIRECTED GIVING. OUR FOCUS ON ENCOURAGING DONORS TO MAKE EFFECTIVE CHARITABLE DECISIONS THROUGH OUR DONOR-CENTRIC APPROACH TO PHILANTHROPY, COMBINED WITH OUR ABILITY TO LISTEN TO THE NEEDS OF DONORS, NONPROFITS, AND COMMUNITY LEADERS AND SUPPORTERS, LEVERAGES THOSE CONVERSATIONS AND PARTNERSHIPS FOR COMMUNITY BETTERMENT. HERE FOR GOOD WE ARE "HERE FOR GOOD." THE LUZERNE FOUNDATION, ESTABLISHED IN 1994, HELPS PEOPLE CREATE FUNDS TO DO GOOD FOR TODAY AND GOOD THAT LASTS FOR TOMORROW. THE LUZERNE FOUNDATION MANAGES OVER 400 FUNDS, OF WHICH NO TWO ARE EXACTLY ALIKE. THE FOUNDATION HAS DISTRIBUTED MORE THAN $179M IN GRANTS SINCE ITS INCEPTION TO MEET COMMUNITY CHALLENGES LOCALLY AND GLOBALLY. WITH OVER $60 MILLION IN ASSETS, THE FOUNDATION IS A POSITIVE FORCE FOR GOOD IN OUR COMMUNITIES. WE MAKE IT EASY FOR DONORS TO FIND INFORMATION ABOUT LOCAL NONPROFITS THAT ALIGN WITH CHARITABLE GIVING GOALS AND SUPPLY INFORMATION ABOUT STARTING THEIR FUND WITHIN THE FOUNDATION. WE ARE HERE FOR GOOD TO GROW THE FOUNDATION'S UNRESTRICTED ASSETS TO PROVIDE FOR DIVERSE COMMUNITY NEEDS FOR GENERATIONS TO COME.

    Expenses $4,598,402 · Grants $4,294,872

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Thomas Macneely

    BOARD CHAIRMAN AS OF 07/25

    Total calculated
    $0
    Hours/week
    0.1

  • Tara Mugford Wilson

    IMMEDIATE PAST CHAIR AS OF 07/25

    Total calculated
    $0
    Hours/week
    0.1

  • Greg Weaver

    VICE CHAIRMAN AS OF 07/25

    Total calculated
    $0
    Hours/week
    0.1

  • Robert Gill

    TREASURER

    Total calculated
    $0
    Hours/week
    0.1

  • Rob Neher

    SECRETARY TO 06/25

    Total calculated
    $0
    Hours/week
    0.1

  • Mary Hirthler

    SECRETARY AS OF 07/25

    Total calculated
    $0
    Hours/week
    0.1

  • Shawn Casey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Margaret Meg Cramton

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Layne Crothers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Peter Danchak

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • John Dowd

    DIRECTOR AS OF 07/25

    Total calculated
    $0
    Hours/week
    0.1

  • Jamie Flack

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Elizabeth Graham

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • John Henry

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • David Hourigan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Rachel Insalaco

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Megan Kennedy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Barbara Maculloch

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Malorie McLaughlin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Maureen Metz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Alexander Sloot

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Madhan Srinivasan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Brian Stahl

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Kevin Walsh

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • Lauren Allen

    DIRECTOR TO 06/30/25

    Total calculated
    $0
    Hours/week
    0.1

  • Will Beekman

    DIRECTOR TO 06/30/25

    Total calculated
    $0
    Hours/week
    0.1

  • Debbie Eastwood

    DIRECTOR TO 06/30/25

    Total calculated
    $0
    Hours/week
    0.1

  • Reyna Logsdon

    DIRECTOR TO 06/30/25

    Total calculated
    $0
    Hours/week
    0.1

  • C David Pedri Esq

    PRESIDENT AND CEO

    Total calculated
    $266,717
    From this org
    $224,604
    From related orgs
    $0
    Other
    $42,113
    Hours/week
    45 + 0.1 related

    Schedule J breakdown matched by us

    Base
    $199,604
    Bonus
    $25,000
    Other
    $0
    Deferred
    $5,988
    Nontaxable benefits
    $36,125
    Filer's total
    $266,717

  • Paul J Oswald

    CHIEF OPERATING OFFICER

    Total calculated
    $122,074
    From this org
    $96,568
    From related orgs
    $0
    Other
    $25,506
    Hours/week
    45 + 0.1 related

  • Robert Korjeski

    CHIEF FINANCIAL OFFICER

    Total calculated
    $14,350
    From this org
    $14,350
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 7
THE LUZERNE FOUNDATION'S EXECUTIVE COMMITTEE, LED BY THE TLF CHAIRMAN OF THE BOARD, CONDUCTS AN ANNUAL REVIEW OF THE PRESIDENT & CEO. THE PROCESS IS INITIATED BY THE PRESIDENT AND CEO WHO PROVIDES A MONTH-BY-MONTH OVERVIEW OF HIS/HER ACCOMPLISHMENTS THROUGHOUT THE YEAR WHICH ARE THEN EVALUATED AGAINST THE OBJECTIVES IN OUR STRATEGIC PLAN. THE EXECUTIVE COMMITTEE USES THE FOLLOWING PERFORMANCE METRICS: GOALS, PROGRAMMING, LEADERSHIP, VISION, STAFF RETENTION, OVERALL MANAGEMENT AND DEVELOPMENT. ADDITIONAL RESOURCES INCLUDE THE GRANTMAKER AND SALARY AND BENEFITS REPORT PROVIDED BY THE COUNCIL ON FOUNDATION IN WASHINGTON, DC. THE RESULTS OF THE COMMITTEE'S EVALUATION ARE COMPILED AND GROUP DISCUSSION ENSUES TO DETERMINE THE BONUS AMOUNT.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • TLF REALTY HOLDINGS LLC

    REAL ESTATE HOLDINGS · PA · income $291,342 · assets $192,847

    Directly controlled by THE LUZERNE FOUNDATION

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • CHARITABLE REMAINDER UNITRUSTS (3)

    T · INVESTMENTS · PA

Provenance

Return type
form_990
Tax year
2025
Filed
2 September 2026
IRS schema version
2025v4.2
Source object
202632469349301303

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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