Nonprofit · EIN 99-5084876
LUDLOW INSTITUTE
Tax-exempt · LEE, NH 03861
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,155,399 | $510,753 | $1,644,646 | $1,758,379 | $0 | $1,758,379 |
| December 31, 2024 | 990-EZ | $114,083 | $350 | $113,733 | $113,733 | – | $113,733 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,091,651
- Program service revenue
- $5,416
- Investment income
- $41,113
- Royalties
- $17,219
- Other revenue
- $17,219
Expenses
- Grants and similar amounts paid
- $962
- Compensation of officers, directors and key employees
- $132,233
- Other salaries and wages
- $29,718
- Salaries, compensation and benefits (total)
- $175,808
- Professional fundraising fees
- $0
- Legal fees
- $1,216
- Accounting fees
- $1,442
- Occupancy
- $25,073
- Travel
- $51,223
- Program services (functional)
- $430,333
- Management and general (functional)
- $35,942
- Fundraising (functional)
- $44,478
Balance sheet and other
- Total assets, start of year
- $113,733
- Total assets, end of year
- $1,758,379
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,758,379
- Net assets without donor restrictions
- $1,758,379
- Gross receipts
- $2,155,399
- Employees
- 3
- Volunteers
- 10
- Year formed
- 2024
- State of legal domicile
- SD
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 | Other / benefits |
|---|---|---|---|---|
| NAOMI BROCKWELL | PRESIDENT Trustee or director, Officer | 60 | $97,333 | $0 |
| TANYA EVANS | SECRETARY Trustee or director, Officer | 18 | $0 | $34,900 |
| MARTA BELCHER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SCOTT BANISTER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHRIS RUFER | DIRECTOR Trustee or director | 1 | $0 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Naomi Brockwell | President | 40 | $0 |
| Scott Banister | Director | 1 | $0 |
| Marta Belcher | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 62 CALEF HIGHWAY 151, LEE, NH 03861-6701
- In care of
- % NAOMI BROCKWELL
- Principal officer (990 for 2025)
- NAOMI BROCKWELL, 62 CALEF HIGHWAY 151, LEE, NH 03861
- Signed the 990
- NAOMI BROCKWELL, PRESIDENT
- Phone
- (978) 226-8370
- Website
- LUDLOWINSTITUTE.ORG
- Return prepared by
- RAICHE & COMPANY CPAS PLLC
Mission
LUDLOW INSTITUTE IS A 501(C)(3) NONPROFIT DEDICATED TO ADVANCING INDIVIDUAL FREEDOM THROUGH TECHNOLOGY VIA RESEARCH, PUBLIC EDUCATION, AND POLICY ANALYSIS. THE INSTITUTE STUDIES BOTH TECHNOLOGIES THAT ADVANCE INDIVIDUAL FREEDOM AND TECHNOLOGIES THAT LIMIT IT, AND ACROSS THESE AREAS CONDUCTS RESEARCH, PRODUCES EDUCATIONAL MEDIA AND WRITTEN MATERIALS, AND DELIVERS TRAINING THAT HELPS INDIVIDUALS PROTECT AND EMPOWER THEMSELVES IN THE DIGITAL AGE.
Program accomplishments
- EDUCATION (VIDEOS & ARTICLES): LUDLOW'S MEDIA PLATFORM SURPASSED 1 MILLION SUBSCRIBERS AND 100 MILLION TOTAL VIEWS ACROSS MAJOR SOCIAL VIDEO PLATFORMS IN 2025. PROGRAMMING INCLUDED INVESTIGATIVE VIDEOS, MINI-DOCUMENTARIES, TUTORIALS, AND EXPLAINERS COVERING THE FULL SPECTRUM OF TECHNOLOGIES THAT ADVANCE OR THREATEN INDIVIDUAL FREEDOM IN THE DIGITAL AGE. LUDLOW WAS FEATURED ACROSS MAJOR NATIONAL TELEVISION, PRINT, AND ONLINE OUTLETS, INCLUDING A NATIONALLY SYNDICATED COLUMN REACHING MILLIONS OF READERS. NEWSLETTER SUBSCRIBERS GREW TO NEARLY 9,000, AND THE INSTITUTE'S EBOOK SURPASSED 3,477 COPIES SOLD.Expenses $198,435
- RESEARCH (GRANTS & IN-HOUSE): IN 2025, LUDLOW LAUNCHED ITS RESEARCH GRANTS PROGRAM, FUNDING INVESTIGATIONS INTO DATA COLLECTION PRACTICES AND CONSENT TRANSPARENCY IN EVERYDAY TECHNOLOGY. FIRST-ROUND GRANTS SUPPORTED A PHD STUDENT'S RESEARCH ON HIDDEN DATA COLLECTION IN SMART TVS, AND A CYBERSECURITY RESEARCHER'S EXAMINATION OF SURVEILLANCE IN FITNESS WEARABLES. LUDLOW ALSO WON A $10,000 COMPETITIVE RESEARCH GRANT FOR AN IN-HOUSE RESEARCH PROJECT EXPLORING HOW TO USE AI-GENERATED DATA TO DISRUPT DATA BROKER TRACKING SYSTEMS.Expenses $94,903 · grants $962 · revenue $10,000
- POLICY: LUDLOW CONDUCTED NONPARTISAN LEGAL AND TECHNICAL RESEARCH ON THE APPLICATION OF FOURTH AMENDMENT PRINCIPLES TO DATA HELD BY THIRD PARTIES, SUCH AS BANKS, TELECOMMUNICATIONS PROVIDERS, AND DATA BROKERS, AND ENGAGED IN PUBLIC ADVOCACY ON DIGITAL PRIVACY ISSUES. IN COLLABORATION WITH LEGAL SCHOLARS AND TECHNICAL ADVISORS, LUDLOW ANALYZED HOW WARRANT REQUIREMENTS OPERATE UNDER EXISTING CONSTITUTIONAL DOCTRINE AND MADE ITS FINDINGS PUBLICLY AVAILABLE. LUDLOW'S RESEARCH INFORMED PUBLIC DEBATE ON DIGITAL PRIVACY, AND CONCEPTS DEVELOPED THROUGH THIS WORK WERE REFLECTED IN LEGISLATIVE PROPOSALS INTRODUCED IN CONGRESS. LUDLOW ALSO PARTICIPATED IN A NATIONAL EDUCATIONAL ROUNDTABLE EXAMINING FINANCIAL PRIVACY AND BANKING POLICY.Expenses $25,883
- TRAINING: LUDLOW DELIVERED HANDS-ON PRIVACY AND DIGITAL SECURITY TRAINING THROUGHOUT 2025, REACHING AUDIENCES RANGING FROM HIGH SCHOOL STUDENTS TO GLOBAL CIVIL SOCIETY LEADERS. TRAININGS INCLUDED A HIGH SCHOOL CLASSROOM SESSION, A COMMUNITY INTENSIVE THAT SEEDED A LOCAL PRIVACY MEETUP NETWORK, TWO SESSIONS AT A MAJOR CYBERSECURITY CONFERENCE, A WORKSHOP AT AN INTERNATIONAL INNOVATION SUMMIT, A DIGITAL SECURITY MASTERCLASS FOR A GLOBAL NETWORK OF FREEDOM ACTIVISTS, AND A FIRESIDE CHAT ON THE FUNDAMENTALS OF PRIVACY AT AN INTERNATIONAL PRIVACY TECHNOLOGY CONGRESS.Expenses $111,112
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 99-5084876
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $1,758,379
- Income (IRS master file)
- $2,155,399
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,155,399 | $510,753 | $1,758,379 | XML |
| 990-EZ | December 2024 | $114,083 | $350 | $113,733 | XML |
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 99-5084876).
Questions about LUDLOW INSTITUTE
- What is the EIN of LUDLOW INSTITUTE?
- The employer identification number (EIN) of LUDLOW INSTITUTE is 99-5084876.
- Is LUDLOW INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to LUDLOW INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LUDLOW INSTITUTE 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 LUDLOW INSTITUTE 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 LUDLOW INSTITUTE 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 LUDLOW INSTITUTE?
- The 990 for the year ended December 31, 2025 names NAOMI BROCKWELL.
- Who are the officers and directors of LUDLOW INSTITUTE?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $97,333 (NAOMI BROCKWELL, PRESIDENT).
- How much revenue does LUDLOW INSTITUTE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,155,399, expenses of $510,753 and total assets of $1,758,379 at year end.
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