Civic Intelligence

Lamp and Light Publishers Inc.

990 • Fiscal year 2016 • EIN 23-7441339

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

26 Road 5577Farmington, NM 87401-1436

(505) 632-3521

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

36th percentile

0.04x

Higher debt load relative to assets than 36% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

40th percentile

0.06x

Higher debt load relative to revenue than 40% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

77th percentile

17%

Higher net margin than 77% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

41st percentile

$38,460

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

78th percentile

14%

Faster asset growth than 78% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

75th percentile

18%

Faster revenue growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,535,185

Up $193,894 (+14%) from 2015

Net Assets

Up

$1,480,756

Up $145,608 (+11%) from 2015

Liabilities

Up

$54,429

Up $48,286 (+786%) from 2015

Revenue

Up

$862,264

Up $130,887 (+18%) from 2015

Expenses

Up

$716,656

Up $52,377 (+7.9%) from 2015

Net Income

Up

$145,608

Up $78,510 (+117%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2014: $1,274,793Liabilities 2014: $6,743Net Assets 2014: $1,268,0502014Assets 2015: $1,341,291Liabilities 2015: $6,143Net Assets 2015: $1,335,1482015Assets 2016: $1,535,185Liabilities 2016: $54,429Net Assets 2016: $1,480,7562016Assets 2017: $1,570,035Liabilities 2017: $9,680Net Assets 2017: $1,560,3552017Assets 2018: $1,612,213Liabilities 2018: $4,559Net Assets 2018: $1,607,6542018Assets 2019: $1,802,646Liabilities 2019: $6,110Net Assets 2019: $1,796,5362019Assets 2020: $2,028,061Liabilities 2020: $3,664Net Assets 2020: $2,024,3972020Assets 2021: $2,346,315Liabilities 2021: $21,765Net Assets 2021: $2,324,5502021Assets 2022: $2,184,738Liabilities 2022: $38,131Net Assets 2022: $2,146,6072022Assets 2023: $2,165,012Liabilities 2023: $24,507Net Assets 2023: $2,140,5052023Assets 2024: $2,135,750Liabilities 2024: $26,593Net Assets 2024: $2,109,1572024

Highlighted filing

2016

Assets$1,535,185
Liabilities$54,429
Net Assets$1,480,756

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2014: $697,990Expenses 2014: $680,973Net Income 2014: $17,0172014Revenue 2015: $731,377Expenses 2015: $664,279Net Income 2015: $67,0982015Revenue 2016: $862,264Expenses 2016: $716,656Net Income 2016: $145,6082016Revenue 2017: $855,563Expenses 2017: $775,964Net Income 2017: $79,5992017Revenue 2018: $917,231Expenses 2018: $869,932Net Income 2018: $47,2992018Revenue 2019: $1,041,509Expenses 2019: $852,628Net Income 2019: $188,8812019Revenue 2020: $1,091,303Expenses 2020: $863,442Net Income 2020: $227,8612020Revenue 2021: $1,161,855Expenses 2021: $861,702Net Income 2021: $300,1532021Revenue 2022: $850,781Expenses 2022: $1,028,724Net Income 2022: -$177,9432022Revenue 2023: $949,654Expenses 2023: $955,756Net Income 2023: -$6,1022023Revenue 2024: $989,809Expenses 2024: $1,021,157Net Income 2024: -$31,3482024

Highlighted filing

2016

Revenue$862,264
Expenses$716,656
Net Income$145,608
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$887,769
Mission and Program Overview

Mission

To provide sound, Scriptural, original, and translated literature for mission outreaches

To provide sound, Scriptural, original, and translated literature for mission outreaches in various languages. They provide Bible correspondence courses by mail free of charge. Materials are also sold to third world countries at or below cost to reach seeking souls.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,335,148$1,480,756▲ $145,608
Inventories for Sale or Use$848,108$936,627▲ $88,519
Land, Buildings, and Equipment, Net$361,833$504,348▲ $142,515
Cash and Non-Interest-Bearing Accounts$70,328$91,157▲ $20,829
Other Notes and Loans Receivable, Net$56,803--
Accounts Receivable$4,219$3,053▼ $1,166
Total Assets$1,341,291$1,535,185▲ $193,894
Liabilities
Unsecured Notes Loans Payable-$46,000-
Accounts Payable and Accrued Expenses$6,143$8,429▲ $2,286
Total Liabilities$6,143$54,429▲ $48,286
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,335,148$1,480,756▲ $145,608
Total Liabilities and Net Assets / Fund Balance$1,341,291$1,535,185▲ $193,894

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$504,348$563,718$1,068,066
Compensation and Service Providers

Employees

NameTitleBaseTotal
Paul KaufmanMember$38,460$38,460
Aden GingerichMember$15,580$15,580
Clint CoakleyChairman$2,540$2,540
David L MartinSecretary$1,284$1,284
Nelson TorkelsonMember$1,248$1,248
Dale MartinVice Chairman$640$640
Nathan MastTreasurer$608$608

Board Members and Trustees

NameTitle
David FisherMember
David MastMember
Revenue and Support

Revenue Composition

Contributions and Grants
$651,649
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$210,615
All Other Contributions
$651,649
Change in Net Assets
$145,608
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$473,412
Other Expenses$243,244
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$413,052$0$0$413,052
Current Officers, Directors, Trustees, and Key Employees$60,360$0$0$60,360
Other Expenses$38,835$0$0$38,835
All Other Expenses$29,851$0$0$29,851
Depreciation Depletion$26,520$0$0$26,520
Travel$16,452$0$0$16,452
Royalties$813$0$0$813
Fees for Services Accounting$716$0$0$716
Total Functional Expenses$716,656$0$0$716,656
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Lamp & Light Publishers Inc
EIN
23-7441339
Phone
5056323521
Address
26 Road 5577, Farmington, NM 87401-1436

Signing Officer

Name
Glenn Miller
Title
Business Manager
Phone
5056323521
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Kaufman
Formed
1974
Legal Domicile
Nm
Voting Board Members
9
Independent Board Members
2
Employees
36
Volunteers
0

Preparer

Firm
Martin Accounting Service
Address
719 East Lincoln Ave, Myerstown, PA 17067
Preparer
Galen M Martin
Phone
7178665712
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Form 990 is reviewed by the board member or officer who signs the Form 990.

Pt VI, Line 19

All documents are available to the public upon request.

Form 990, Part III, Line 4D

These are all other day to day program service 105741. 0. 0.

Form 990, Part IX, Line 24E

Auto - Gas 1017. 1017. 0. 0.

Form 990, Part IX, Line 24E

Auto - Insurance & License 391. 391. 0. 0.

Form 990, Part IX, Line 24E

Auto - Maintenance 829. 829. 0. 0.

Form 990, Part IX, Line 24E

Bad Debt 103. 103. 0. 0.

Form 990, Part IX, Line 24E

Bank Charges 2263. 2263. 0. 0.

Form 990, Part IX, Line 24E

Credit Card Charges 2579. 2579. 0. 0.

Form 990, Part IX, Line 24E

Equipment Leasing 1546. 1546. 0. 0.

Form 990, Part IX, Line 24E

Food & Lighthouse Supplies 9953. 9953. 0. 0.

Form 990, Part IX, Line 24E

Light House Expense 184. 184. 0. 0.

Form 990, Part IX, Line 24E

Misc. Expense 57. 57. 0. 0.

Form 990, Part IX, Line 24E

Taxes - Property 2326. 2326. 0. 0.

Form 990, Part IX, Line 24E

Telephone 4625. 4625. 0. 0.

Form 990, Part IX, Line 24E

Water 693. 693. 0. 0.

Form 990, Part IX, Line 24E

Yard & Garden 3235. 3235. 0. 0.

Form 990, Part IX, Line 24E

Copyrights 50. 50. 0. 0.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0547266
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0528701
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0590700
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0496887
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02815203
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt025259
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt030421
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt026591
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt017915
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt021448
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0121634
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0171254
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0145385
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0129312
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0138020
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0108822
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0692793
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt025259
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt030421
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt026591
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt017915
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt021448
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0121634
IRS990ScheduleA/InvestmentIncomeCYPct00.03350
IRS990ScheduleA/InvestmentIncomePYPct00.03280
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.96650
IRS990ScheduleA/PublicSupportPY509Pct00.96720
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt03507996
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0822903
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0692651
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0658013
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0728720
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0605709
IRS990ScheduleA/Total509Grp/TotalAmt03507996
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03629630
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0504348
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0563718
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01068066
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0504348
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed by the board member or officer who signs the Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All documents are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2These are all other day to day program service 105741. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Auto - Gas 1017. 1017. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Auto - Insurance & License 391. 391. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Auto - Maintenance 829. 829. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Bad Debt 103. 103. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Bank Charges 2263. 2263. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Credit Card Charges 2579. 2579. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Equipment Leasing 1546. 1546. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Food & Lighthouse Supplies 9953. 9953. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Light House Expense 184. 184. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Misc. Expense 57. 57. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Taxes - Property 2326. 2326. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Telephone 4625. 4625. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Water 693. 693. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Yard & Garden 3235. 3235. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Copyrights 50. 50. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01341291
IRS990/TotalAssetsEOYAmt01535185
IRS990/TotalAssetsGrp/BOYAmt01341291
IRS990/TotalAssetsGrp/EOYAmt01535185
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0651649
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0716656
IRS990/TotalFunctionalExpensesGrp/TotalAmt0716656
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06143
IRS990/TotalLiabilitiesEOYAmt054429
IRS990/TotalLiabilitiesGrp/BOYAmt06143
IRS990/TotalLiabilitiesGrp/EOYAmt054429
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01335148
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01480756
IRS990/TotalOtherProgSrvcExpenseAmt0105741
IRS990/TotalProgramServiceExpensesAmt0716656
IRS990/TotalReportableCompFromOrgAmt060360
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0210615
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0862264
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01341291
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01535185
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt016452
IRS990/TravelGrp/TotalAmt016452
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt046000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt075 RD 5190
IRS990/USAddress/CityNm0Bloomfield
IRS990/USAddress/StateAbbreviationCd0NM
IRS990/USAddress/ZIPCd087413
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A

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