Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Desert Light Ministries Inc
EIN 03-0508977 • 501(c)3 • Valley Springs, SD
Profile
The primary mission of Desert Light Ministries is to care for ministry leaders through pastoral counseling, mentoring, encouragement, etc., as well as to consult with/assist churches facing transitional times. Accomplishing this mission involves leadership development and teaching through seminars, retreats, and educational classes.The overall goal is to facilitate the health of ministry leaders which in turn helps develop healthy churches.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.15x
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 91.5% of source-year revenue.
Asset Growth
40th percentile
Faster asset growth than 40% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Balance Sheet
Assets
Down$16,342
Down $1,585 (-8.8%) from 2023
Liabilities
Up$2,425
Up $948 (+64%) from 2023
Net Assets
Down$13,917
Down $2,533 (-15%) from 2023
Revenue
Up$82,095
Up $14,008 (+21%) from 2023
Expenses
Down$84,628
Down $4,159 (-4.7%) from 2023
Net Income
Up-$2,533
Up $18,167 (+88%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $16,342
- Liabilities
- $2,425
- Net assets
- $13,917
- Revenue
- $82,095
- Expenses
- $84,628
- Net income
- -$2,533
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 7, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $82,095
Mission and Program Overview
Mission
The primary mission of Desert Light Ministries is to care for ministry leaders through pastoral counseling, mentoring, encouragement, etc., as well as to consult with/assist churches facing transitional times. Accomplishing this mission involves leadership development and teaching through seminars, retreats, and educational classes. The overall goal is to facilitate the health of ministry leaders which in turn helps develop healthy churches.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| MINISTRY MEETINGS WITH MINISTRY LEADERS - The Desert Light Ministries' (DLM) president has over 34 years of experience in the counseling field. A significant focus of DLM is working with ministry leaders through encouragement, support, and pastoral counseling. The president specializes in serving ministry leaders struggling with marital issues, burnout, relational challenges in their church, personal issues, and family concerns. Attending, and participating at, conferences is an important aspect to keep the president refreshed and encouraged for ongoing ministry. SERVICES PROVIDED: a) Meetings consist of providing encouragement and pastoral care for ministry leaders. This service offers renewed perspectives for ministry leaders (primarily pastors) which provides them needed encouragement and motivation to keep moving forward in their ministry. This also provides them a "safe person" to confide in regarding struggles they are enduring. b) The president also meets with ministry leaders to inform and promote the ministry of Desert Light Ministries. Building relationships with ministry leaders can help open doors to serve pastors and churches. c) The president is actively involved in periodic pastors' gatherings...nearly once a month. He utilizes this opportunity to assist pastors in challenges they are facing through encouragement and pastoral counseling. This also serves as a good networking opportunity for getting to know pastors in the surrounding communities. OBJECTIVES: DLM's objective in serving ministry leaders is to enable them to navigate through the various challenges they experience in life and ministry. DLM purposes to help ministry leaders attain and maintain emotional and spiritual health. GOALS: DLM's goals include effectively reaching out to ministry leaders with care, wisdom, and guidance for them. DLM's future goals involve expanding its reach to other ministry leaders that have not yet been helped through its services. STATISTICS: About 40 ministry leaders (pastors/missionaries) have benefited from services provided. Issues addressed include conflict resolution, personal issues, transitions in ministry locations, and family concerns. EXPENSE DETAIL: Ministry Meetings - $139 and Fellowship and Encouragement - $813 plus compensation and benefits, 683.2 hours - $29,206. | $0 | $30,158 |
| TEACHING - Teaching is a vital part of the DLM ministry. It provides the opportunity for people to interact with each other and the facilitator regarding relational issues such as marriage, what it means to love each other well, how to advance the kingdom work of Jesus Christ, and how to effectively serve their community. The president incorporates teaching in the ministry of DLM. It provides him the opportunity for a discussion-oriented venue in talking about one's Christian faith and what it means to make this practical in their daily life. SERVICES PROVIDED: The president of DLM facilitated a youth retreat to assist a pastor, as well as a marriage retreat for the same pastor. The president is available to facilitate workshops, seminars, and retreats, when provided the opportunity. OBJECTIVES: The president of DLM purposes to accurately teach truth from the Scriptures. Also, the president specifically engages with people regarding questions they have about what they have been taught. The president has interacted with people through workshops, classes, and following Sunday morning services. GOALS: The goal for this teaching aspect of DLM's ministry is to help people with their relationships: first with God, and secondly, with people. The president of DLM will be available to provide teaching services to other churches in the future. STATISTICS: Often, in day-to-day interactions with people, such as small group meetings and pastors' gatherings, the president is informally involved in teaching Biblical perspectives regarding relational issues and living out one's Christian life. EXPENSE DETAIL: compensation and benefits, 70.25 hours - $3,003. | $0 | $3,003 |
| PREACHING and SPEAKING - An important part of DLM's ministry involves preaching at churches where they are without a full-time pastor, their pastor is on vacation, or is sick. This opportunity allows the president of DLM to encourage people in the church regarding their faith and how they can more effectively live their lives in a way that honors God. This also gives him a chance to interact with people after the service regarding questions they have about what they have been taught. SERVICES PROVIDED: The president of DLM is available to serve churches through preaching when the pastor is not available. OBJECTIVES: The president of DLM purposes to accurately teach truth from the Scriptures. Also, the president specifically engages with people regarding questions they have about what they have been taught. The president is available to interact with people through workshops and classes. GOALS: The goal for this preaching/speaking aspect of DLM's ministry is to help people with their relationships, first with God, and secondly, with people. The president of DLM will be available to provide preaching services to other churches in the future. STATISTICS: The president served one church through preaching when the pastor was not available. EXPENSE DETAIL: Compensation and benefits, 64.75 hours - $2,768. | $0 | $2,768 |
| PASTORAL COUNSELING - In the personal realm, when someone is needing and desiring help with relational and/or spiritual challenges, one-on-one interaction is very important. The president has training and experience to engage with people in these regards. He works with individuals and couples needing help with various challenges. SERVICES PROVIDED: The president has provided pastoral counseling to couples/individuals primarily involved in ministry (vocational or volunteer) through phone calls, online meetings, and in person. Several of these individuals or couples reside in other states, and one couple is overseas. OBJECTIVES: The objective is to communicate the truth of the Scriptures regarding the specific issues the party is struggling with, as well as the truth of personal dynamics in their lives that are having a detrimental effect on them. Another main objective is to accomplish this through listening well, compassion, understanding, and love. GOALS: The desired outcome through the pastoral counseling aspect of DLM's ministry is for the lives of people to be changed in such a way that their relationships are strengthened and that they can be more effective in living out their Christian faith. STATISTICS: The president has served over 30 people in a variety of venues for pastoral counseling. Most of these individuals are involved in vocational or non-vocational ministry. Some of the interactions were formal and others were more informal. EXPENSE DETAIL: Compensation and benefits, 35.27 hours - $1,508. | $0 | $1,508 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| James Steven Wold | President | PT | $26,812 | $48,265 | $75,077 |
| George Brown | Vice President | - | $0 | - | - |
| Sidney Ray Sprunger | Treasurer | PT | $0 | - | - |
| Carol Wold | Secretary | PT | $0 | - | - |
| Randy Tweeten | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Desert Light Ministries Inc
- EIN
- 03-0508977
- Phone
- 6055936728
- Address
- 503 Wood St, Valley Springs, SD 57068-9306
Signing Officer
- Name
- Sidney Sprunger
- Title
- Treasurer
- Phone
- 3166503728
- Signed
- 2025-05-07
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 8
“Rewards earned on Corporate Business Credit Card”
Form 990-EZ, Part I, Line 12
“The expense on Line 12 is comprised of the following for James Steven Wold: 1) Salary, 2024 Form W-2 Box 1 - $26,812, 2) Housing Allowance, 2024 Form W-2 Box 14 - $34,400, 3) HRA, Health Reimbursement Arrangement: Health Insurance Premiums - $5,797 and HRA Medical Expenses -$3,370 and 4) Retirement Plan - $4,698. The total of these components is $75,077.”
Form 990-EZ, Part I, Line 16
“Description;Amount^Ministry Meetings;139|Fellowship and Encouragement;813|Ministry Appreciation;136|Business Travel;3924|Business Insurance Professional Liability and Directors and Officers;1776|Office Expense;385|SD Annual Report;10|SD Use Tax;17^Total;7200^”
Form 990-EZ, Part II, Line 24
“Description;EOY Amount^Prepaid Health Insurance;568|Prepaid Professional Liability and Directors and Officers Insurance;63|Other Miscellaneous Prepaids;131^Total;762^”
Form 990-EZ, Part II, Line 26
“Description;EOY Amount^Accrued Corporate Business Expense under Accountalbe Reimbursement Plan;456|Accrued Retirement Plan Contribution;1962|Accrued Use Tax;7^Total;2425^”
Form 990-EZ, Part III, Line (28-31)
“A proportionate share of James Wold's compensation and benefits has been allocated to each of the Program Service Accomplishment Expense Lines 28a-31a. James Wold was compensated for a total of 1,756.23 hours for the year which is based on both actuals and estimates. The rate per hour was determined by dividing the total of his compensation and benefits of $75,077 by total hours of 1,756.23. The rounded rate per hour is $42.75. This $42.75 rate per hour is multiplied by hours recorded for each Program Service Accomplishment to derive the dollar amount of the proportionate share of compensation and benefits. At the end of the description for each accomplishment in the EXPENSE DETAIL section, the hours for each accomplishment and the associated dollar amount are shown.”
Form 990-EZ, Part IV
“Column (c) The salary of $26,812 is shown in Box 1 of his 2024 Form W-2. Column (d) The benefit total of $ 13,865 is comprised of 1) HRA, Health Reimbursement Arrangement: Health Insurance Premiums - $5,797 and HRA Medical Expenses -$3,370 and 2) Retirement Plan - $4,698. Column (e) The $34,400 shown in is a Housing Allowance for James Steven Wold. James Wold is a licensed minister of the gospel who carries out such religious and sacerdotal duties that fulfill the religious purposes of Desert Light Ministries Inc. The Housing Allowance is shown in Box 14 of his 2024 Form W-2.”
Raw XML Appendix217 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
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| IRS990EZ/PrimaryExemptPurposeTxt | 0 | The primary mission of Desert Light Ministries is to care for ministry leaders through pastoral counseling, mentoring, encouragement, etc., as well as to consult with/assist churches facing transitional times. Accomplishing this mission involves leadership development and teaching through seminars, retreats, and educational classes. The overall goal is to facilitate the health of ministry leaders which in turn helps develop healthy churches. |
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| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | MINISTRY MEETINGS WITH MINISTRY LEADERS - The Desert Light Ministries' (DLM) president has over 34 years of experience in the counseling field. A significant focus of DLM is working with ministry leaders through encouragement, support, and pastoral counseling. The president specializes in serving ministry leaders struggling with marital issues, burnout, relational challenges in their church, personal issues, and family concerns. Attending, and participating at, conferences is an important aspect to keep the president refreshed and encouraged for ongoing ministry. SERVICES PROVIDED: a) Meetings consist of providing encouragement and pastoral care for ministry leaders. This service offers renewed perspectives for ministry leaders (primarily pastors) which provides them needed encouragement and motivation to keep moving forward in their ministry. This also provides them a "safe person" to confide in regarding struggles they are enduring. b) The president also meets with ministry leaders to inform and promote the ministry of Desert Light Ministries. Building relationships with ministry leaders can help open doors to serve pastors and churches. c) The president is actively involved in periodic pastors' gatherings...nearly once a month. He utilizes this opportunity to assist pastors in challenges they are facing through encouragement and pastoral counseling. This also serves as a good networking opportunity for getting to know pastors in the surrounding communities. OBJECTIVES: DLM's objective in serving ministry leaders is to enable them to navigate through the various challenges they experience in life and ministry. DLM purposes to help ministry leaders attain and maintain emotional and spiritual health. GOALS: DLM's goals include effectively reaching out to ministry leaders with care, wisdom, and guidance for them. DLM's future goals involve expanding its reach to other ministry leaders that have not yet been helped through its services. STATISTICS: About 40 ministry leaders (pastors/missionaries) have benefited from services provided. Issues addressed include conflict resolution, personal issues, transitions in ministry locations, and family concerns. EXPENSE DETAIL: Ministry Meetings - $139 and Fellowship and Encouragement - $813 plus compensation and benefits, 683.2 hours - $29,206. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | TEACHING - Teaching is a vital part of the DLM ministry. It provides the opportunity for people to interact with each other and the facilitator regarding relational issues such as marriage, what it means to love each other well, how to advance the kingdom work of Jesus Christ, and how to effectively serve their community. The president incorporates teaching in the ministry of DLM. It provides him the opportunity for a discussion-oriented venue in talking about one's Christian faith and what it means to make this practical in their daily life. SERVICES PROVIDED: The president of DLM facilitated a youth retreat to assist a pastor, as well as a marriage retreat for the same pastor. The president is available to facilitate workshops, seminars, and retreats, when provided the opportunity. OBJECTIVES: The president of DLM purposes to accurately teach truth from the Scriptures. Also, the president specifically engages with people regarding questions they have about what they have been taught. The president has interacted with people through workshops, classes, and following Sunday morning services. GOALS: The goal for this teaching aspect of DLM's ministry is to help people with their relationships: first with God, and secondly, with people. The president of DLM will be available to provide teaching services to other churches in the future. STATISTICS: Often, in day-to-day interactions with people, such as small group meetings and pastors' gatherings, the president is informally involved in teaching Biblical perspectives regarding relational issues and living out one's Christian life. EXPENSE DETAIL: compensation and benefits, 70.25 hours - $3,003. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | PREACHING and SPEAKING - An important part of DLM's ministry involves preaching at churches where they are without a full-time pastor, their pastor is on vacation, or is sick. This opportunity allows the president of DLM to encourage people in the church regarding their faith and how they can more effectively live their lives in a way that honors God. This also gives him a chance to interact with people after the service regarding questions they have about what they have been taught. SERVICES PROVIDED: The president of DLM is available to serve churches through preaching when the pastor is not available. OBJECTIVES: The president of DLM purposes to accurately teach truth from the Scriptures. Also, the president specifically engages with people regarding questions they have about what they have been taught. The president is available to interact with people through workshops and classes. GOALS: The goal for this preaching/speaking aspect of DLM's ministry is to help people with their relationships, first with God, and secondly, with people. The president of DLM will be available to provide preaching services to other churches in the future. STATISTICS: The president served one church through preaching when the pastor was not available. EXPENSE DETAIL: Compensation and benefits, 64.75 hours - $2,768. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 3 | PASTORAL COUNSELING - In the personal realm, when someone is needing and desiring help with relational and/or spiritual challenges, one-on-one interaction is very important. The president has training and experience to engage with people in these regards. He works with individuals and couples needing help with various challenges. SERVICES PROVIDED: The president has provided pastoral counseling to couples/individuals primarily involved in ministry (vocational or volunteer) through phone calls, online meetings, and in person. Several of these individuals or couples reside in other states, and one couple is overseas. OBJECTIVES: The objective is to communicate the truth of the Scriptures regarding the specific issues the party is struggling with, as well as the truth of personal dynamics in their lives that are having a detrimental effect on them. Another main objective is to accomplish this through listening well, compassion, understanding, and love. GOALS: The desired outcome through the pastoral counseling aspect of DLM's ministry is for the lives of people to be changed in such a way that their relationships are strengthened and that they can be more effective in living out their Christian faith. STATISTICS: The president has served over 30 people in a variety of venues for pastoral counseling. Most of these individuals are involved in vocational or non-vocational ministry. Some of the interactions were formal and others were more informal. EXPENSE DETAIL: Compensation and benefits, 35.27 hours - $1,508. |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 62956 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 394620 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 1 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 6 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 100 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 100 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 50 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 75 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 69 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 394 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.88526 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.90749 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 349696 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 44924 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 81994 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 67986 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 96391 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 85293 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 62956 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 394620 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 395020 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Rewards earned on Corporate Business Credit Card |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The expense on Line 12 is comprised of the following for James Steven Wold: 1) Salary, 2024 Form W-2 Box 1 - $26,812, 2) Housing Allowance, 2024 Form W-2 Box 14 - $34,400, 3) HRA, Health Reimbursement Arrangement: Health Insurance Premiums - $5,797 and HRA Medical Expenses -$3,370 and 4) Retirement Plan - $4,698. The total of these components is $75,077. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description;Amount^Ministry Meetings;139|Fellowship and Encouragement;813|Ministry Appreciation;136|Business Travel;3924|Business Insurance Professional Liability and Directors and Officers;1776|Office Expense;385|SD Annual Report;10|SD Use Tax;17^Total;7200^ |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description;EOY Amount^Prepaid Health Insurance;568|Prepaid Professional Liability and Directors and Officers Insurance;63|Other Miscellaneous Prepaids;131^Total;762^ |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Description;EOY Amount^Accrued Corporate Business Expense under Accountalbe Reimbursement Plan;456|Accrued Retirement Plan Contribution;1962|Accrued Use Tax;7^Total;2425^ |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | A proportionate share of James Wold's compensation and benefits has been allocated to each of the Program Service Accomplishment Expense Lines 28a-31a. James Wold was compensated for a total of 1,756.23 hours for the year which is based on both actuals and estimates. The rate per hour was determined by dividing the total of his compensation and benefits of $75,077 by total hours of 1,756.23. The rounded rate per hour is $42.75. This $42.75 rate per hour is multiplied by hours recorded for each Program Service Accomplishment to derive the dollar amount of the proportionate share of compensation and benefits. At the end of the description for each accomplishment in the EXPENSE DETAIL section, the hours for each accomplishment and the associated dollar amount are shown. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Column (c) The salary of $26,812 is shown in Box 1 of his 2024 Form W-2. Column (d) The benefit total of $ 13,865 is comprised of 1) HRA, Health Reimbursement Arrangement: Health Insurance Premiums - $5,797 and HRA Medical Expenses -$3,370 and 2) Retirement Plan - $4,698. Column (e) The $34,400 shown in is a Housing Allowance for James Steven Wold. James Wold is a licensed minister of the gospel who carries out such religious and sacerdotal duties that fulfill the religious purposes of Desert Light Ministries Inc. The Housing Allowance is shown in Box 14 of his 2024 Form W-2. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part II, Line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part II, Line 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990-EZ, Part III, Line (28-31) |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990-EZ, Part IV |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Sidney Sprunger |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3166503728 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | DESERT LIGHT MINISTRIES INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DESE |
| ReturnHeader/Filer/EIN | 0 | 030508977 |
| ReturnHeader/Filer/PhoneNum | 0 | 6055936728 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 503 Wood St |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Valley Springs |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 570689306 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/ReturnTs | 0 | 2025-05-08T13:36:56-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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