Civic Intelligence

Rays of Light Where Special

EIN 27-0491613 • 501(c)3 • Dallas, TX

Profile

Rays of light is dedicated to providing free, quality respite care to families with children with special needs and their siblings in the dallas metropolitan area. Together with our volunteers, we strive to provide support and relief to the families through our respite care program called night lights. Rays of light educates and informs the local community about the needs and achievements of special children.

9200 Inwood RoadDallas, TX 75220

www.raysoflightdallas.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.18x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

68th percentile

13%

Higher net margin than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

99th percentile

$293,032

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 98.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

20th percentile

-49%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

45%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$159,809

Down $154,242 (-49%) from 2023

Liabilities

Down

$28,002

Down $212,672 (-88%) from 2023

Net Assets

Up

$131,807

Up $58,430 (+80%) from 2023

Revenue

Up

$297,767

Up $91,918 (+45%) from 2023

Expenses

Down

$258,096

Down $20,531 (-7.4%) from 2023

Net Income

Up

$39,671

Up $112,449 (+155%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2010: $38,123Liabilities 2010: $0Net Assets 2010: $38,1232010Assets 2013: $199,314Liabilities 2013: $803Net Assets 2013: $198,5112013Assets 2020: $357,374Liabilities 2020: $100,504Net Assets 2020: $256,8702020Assets 2021: $307,876Liabilities 2021: $133,021Net Assets 2021: $174,8552021Assets 2022: $233,805Liabilities 2022: $95,143Net Assets 2022: $138,6622022Assets 2023: $314,051Liabilities 2023: $240,674Net Assets 2023: $73,3772023Assets 2024: $159,809Liabilities 2024: $28,002Net Assets 2024: $131,8072024

Highlighted filing

2024

Assets$159,809
Liabilities$28,002
Net Assets$131,807

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KExpenses 2010: $111,7132010Revenue 2013: $255,503Expenses 2013: $205,360Net Income 2013: $50,1432013Revenue 2020: $171,295Expenses 2020: $262,955Net Income 2020: -$91,6602020Revenue 2021: $144,783Expenses 2021: $261,062Net Income 2021: -$116,2792021Revenue 2022: $233,205Expenses 2022: $260,488Net Income 2022: -$27,2832022Revenue 2023: $205,849Expenses 2023: $278,627Net Income 2023: -$72,7782023Revenue 2024: $297,767Expenses 2024: $258,096Net Income 2024: $39,6712024

Highlighted filing

2024

Revenue$297,767
Expenses$258,096
Net Income$39,671

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 23, 2025
Return Version
2024v5.0
Gross Receipts
$371,690
Mission and Program Overview

Mission

Rays of light is dedicated to providing free, quality respite care to families with children with special needs and their siblings in the dallas metropolitan area. Together with our volunteers, we strive to provide support and relief to the families through our respite care program called night lights. Rays of light educates and informs the local community about the needs and achievements of special children.

To serve children with special needs, and their families, in the dallas metropolitan area through support, relief, education, and love.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$89,185$28,547▼ $60,638
Prepaid Expenses and Deferred Charges$11,921$26,770▲ $14,849
Pledges and Grants Receivable-$2,788-
Total Assets$314,051$159,809▼ $154,242
Other Assets Total$212,945$101,704▼ $111,241
Liabilities
Deferred Revenue$50,000$16,500▼ $33,500
Other Liabilities$187,680$11,502▼ $176,178
Accounts Payable and Accrued Expenses$2,994--
Total Liabilities$240,674$28,002▼ $212,672
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$69,007$131,807▲ $62,800
Net Assets With Donor Restrictions$4,370--
Total Net Assets Fund Balance$73,377$131,807▲ $58,430
Total Liabilities and Net Assets / Fund Balance$314,051$159,809▼ $154,242

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$101,704--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathy ShockleyExecutive DiFT$47,738$47,738

Board Members and Trustees

NameTitle
Tom RachalChairman/Director
Dr Stan CopelandCEO/director
Alden BrosseauDirector
Beth BankstonDirector
Christine BerryDirector
Don WileyDirector
Leslie WilliamsDirector
Roger WycheDirector
Sarah VelvinDirector
Terri FertittaDirector
Stephen ArataTreasurer/di
Revenue and Support

Revenue Composition

Contributions and Grants
$276,395
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$21,372
All Other Contributions
$175,127
Change in Net Assets
$39,671

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Works of Art6$6,650Fair Market Value (FMV)
Clothing and Household Goods-$4,500Fair Market Value (FMV)
Other Non Cash Contri Table13$3,535Fair Market Value (FMV)
Food Inventory1$1,800Fair Market Value (FMV)
Other Non Cash Contri Table1$1,200Fair Market Value (FMV)
Total Noncash Contributions21$17,685-

Audited Revenue Reconciliation

Revenue per Audited Statements
$297,767
Revenue Not Reported on Form 990
$95,159
Total Revenue per Audited Statements
$392,926
Total Revenue per Form 990
$297,767
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$166,250
Other Expenses$91,846
Total Fundraising Expense$36,720
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$70,971$11,165$11,165$93,301
Current Officers, Directors, Trustees, and Key Employees$36,281$5,729$5,729$47,739
Occupancy$23,929$1,947$1,948$27,824
Office Expenses$5,594$1,254$13,050$19,898
Other Employee Benefits$7,425$1,172$1,172$9,769
Fees for Services Accounting-$9,333-$9,333
Payroll Taxes$6,743$1,065$1,065$8,873
Pension Plan Contributions$4,992$788$788$6,568
Fees for Services Other$5,725$73-$5,798
Information Technology$803$802$803$2,408
Advertising--$1,000$1,000
Other Expenses$9,491$399-$399
Interest-$40-$40
Total Functional Expenses$187,609$33,767$36,720$258,096

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$334,496
Expenses per Audited Statements$258,096
Total Expenses per Form 990$258,096
Expenses Not Reported on Form 990$76,400
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$72,123
Fundraising Gross Income$69,450
Gaming Gross Income$4,425
Gaming Direct Expenses$1,800
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$62,850$62,850$15,885$46,965
Gala$107,868$6,600$4,275$2,325
Total Events$170,718$69,450$72,123$-2,673
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Lovers Lane United Methodist$11,502
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Lovers lane united methodist church is the sole member of the organization.

Form 990, Page 6, Part VI, Line 7A

The board of directors are elected annually by lovers lane united methodist church.

Form 990, Page 6, Part VI, Line 7B

The board of directors and officers of the filing organization are prohibited from changing the filing organization's connectional relationship to the sole member without the member's consent or from otherwise acting in a manner contrary to the purposes of the member or book of discipline.

Form 990, Page 6, Part VI, Line 11B

The form 990 is prepared by a third party cpa. After the initial preparation,the return is provided to the organization for review. The board treasurer,board chair and executive director review the form 990. It is then forwarded to the full board for review prior to filing with the irs. Upon receiving approval from the board, the cpa firm processes the return for signature and filing with the irs.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy covers all directors, officers and staff members and is given to new board members. The policy is required to be signed annually during the audit process as part of the annual update. All persons must disclose all pertinent relationships applicable to any transaction being considered by the organization. Any person with a conflict must recuse themselves from any final discussions leading to a final decision in the related matter.

Form 990, Page 6, Part VI, Line 15A

Compensation for the top official of the organization is officially determined by the sole member of the organization, lovers lane united methodist church, with input from the board of directors of the filing organization. It is approved by the personnel committee of the church. All members of the church's personnel committee are independent to the officer being compensated.

Form 990, Page 6, Part VI, Line 15B

There are no other officers or key employees compensated.

Form 990, Page 6, Part VI, Line 19

The financial statements, conflict of interest policy and governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Rays of Light Where Special
EIN
27-0491613
Phone
2146920803
Address
9200 INWOOD ROAD, DALLAS, TX 75220

Signing Officer

Name
Kathy Shockley
Title
Executive Director
Phone
2147069535
Signed
2025-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Rachal
Formed
2009
Legal Domicile
TX
Voting Board Members
11
Independent Board Members
10
Employees
4
Volunteers
400

Preparer

Firm
Sommerville & Associates Pc
Address
2726 MATLOCK RD, ARLINGTON, TX 76015
Preparer
Elaine L Sommerville CPA
Phone
8177955046
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Rays of light is dedicated to providing free, quality respite care to families with children with special needs and their siblings in the dallas metropolitan area. Together with our volunteers, we strive to provide support and relief to the families through our respite care program called night lights. Rays of light educates and informs the local community about the needs and achievements of special children.

Form 990, Page 2, Part III, Line 4A

Together with our dedicated, compassionate volunteers, rays of light creates a unique evening for the children on the 1st, 2nd and 3rd fridays of every month (excluding january and july) from 5:30 to 10:00 p.m. On the campus of lovers lane umc, on the 1st friday at white rock united methodist and on the 3rd friday a spanish-speaking outreach site at christ foundry methodist mission. For families with a child with special needs, it is constant: 24 hours a day, 7 days a week. It puts such a strain physically, emotionally and financially. Night lights gives the parents the opportunity to have four free hours and the children get four hours of socialization and interaction with their volunteers and peers. Giving the parents time, even if only once a month, can transform families. And with one on one volunteer relationship with our special kids, it is a time for that child to shine

Form 990, Part V

Line 2 - the compensation reported on parts vii and ix was paid by lovers lane united methodist church. Rays of light reimburses the church for the compensation paid to employees who are dedicated to its activities. Rays of light does not have any other employees, so it does not file forms w-3 or 941.

Financial Statement Notes

Schedule D, Page 3, Part X

Rays of light is exempt from federal income taxes under section 501(c) (3) of the internal revenue code. Accordingly, no provision for income taxes is reflected in the accompanying financial statements. Rays of light has concluded that it does not have any unrecognized tax benefits resulting from the current or prior period tax positions. Accordingly, no additional disclosures have been made on the financial statements regarding asc 740, income taxes. Rays of light does not have any outstanding interest or penalties, and none have been recorded in the statement of activities and changes in net assets for the years ended december 31, 2024 and 2023. Rays of light's informational returns filed are generally subject to examination for three years after the later of the due date or date of filing. As a result, rays of light is no longer subject to income tax examination by tax authorities for years prior to 2021.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 27,589
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RAYS OF LIGHT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. RAYS OF LIGHT HAS CONCLUDED THAT IT DOES NOT HAVE ANY UNRECOGNIZED TAX BENEFITS RESULTING FROM THE CURRENT OR PRIOR PERIOD TAX POSITIONS. ACCORDINGLY, NO ADDITIONAL DISCLOSURES HAVE BEEN MADE ON THE FINANCIAL STATEMENTS REGARDING ASC 740, INCOME TAXES. RAYS OF LIGHT DOES NOT HAVE ANY OUTSTANDING INTEREST OR PENALTIES, AND NONE HAVE BEEN RECORDED IN THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. RAYS OF LIGHT'S INFORMATIONAL RETURNS FILED ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THE LATER OF THE DUE DATE OR DATE OF FILING. AS A RESULT, RAYS OF LIGHT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION BY TAX AUTHORITIES FOR YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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