About Lucido

Making nonprofit compensation data accessible, accurate, and actionable

Our Mission

Nonprofit leaders deserve access to accurate, relevant compensation data to make confident hiring and retention decisions. Lucido transforms complex IRS 990 filings into actionable insights that help nonprofits attract and retain great talent while ensuring fair, market-appropriate compensation.

We believe transparency in nonprofit compensation leads to stronger organizations, better outcomes for communities, and a more robust nonprofit sector overall.

How Lucido Works

1. Data Collection

We process IRS Form 990 filings from 280,000+ nonprofits, extracting executive compensation data from Schedule J and Part VII.

2. Smart Normalization

Our system maps thousands of job title variations to standardized categories, making searches accurate and comprehensive.

3. Real-Time Analysis

Filter by location, organization size, and sector to get precise benchmarks and identify truly comparable peer organizations.

Data Sources & Methodology

IRS Form 990 Filings

All compensation data comes directly from IRS Form 990 filings, which nonprofits are required to file annually and make publicly available. We focus on:

  • Part VII: Officers, directors, trustees, and key employees
  • Schedule J: Detailed compensation for highest-paid individuals
  • Coverage: Organizations with revenues over $200,000 (Form 990) or $50,000 (990-EZ)

Data Processing

  • Monthly updates from IRS bulk data releases via AWS Public Data Sets
  • Quality validation and outlier detection algorithms
  • Use of most recent filing per organization (no duplicate years)
  • 18-month average lag between filing and data availability

Compensation Components

Each executive record includes:

  • Base compensation (salary/wages)
  • Bonus and incentive compensation
  • Other reportable compensation
  • Nontaxable benefits
  • Deferred compensation

Accurate & Reliable

Data comes directly from IRS filings, not surveys or estimates. Every data point is traceable to its source filing.

Always Current

Monthly database updates ensure you have access to the most recent compensation data as it becomes available from the IRS.

Peer Comparisons

Find organizations truly similar to yours by revenue, location, and mission focus for accurate benchmarking.

Smart Search

Our title normalization system finds all relevant positions, even when organizations use different names for the same role.

Data Limitations & Considerations

  • Reporting Threshold: Only positions required to be reported on 990s are included (officers, directors, key employees, and top 5 highest compensated over $100k)
  • Filing Lag: Average 18-month delay between organization filing and data availability
  • Coverage: Only organizations required to file Form 990 or 990-EZ are included
  • Related Organizations: Some executives may receive compensation from multiple affiliated entities, which we aggregate when reported
  • Accuracy: Data quality depends on organization’s filing accuracy and completeness

Our Commitment

Lucido was built by nonprofit professionals who understand the challenges of making compensation decisions without good data. We’re committed to:

  • Maintaining the highest standards of data accuracy and transparency
  • Providing clear methodology and source documentation
  • Continuously improving our platform based on user feedback
  • Supporting the nonprofit sector with accessible, affordable tools

Questions About Our Data?

We’re happy to explain our methodology, data sources, or help you understand how to interpret the compensation information.