Civic Intelligence

Little Light Ministries Inc

EIN 27-2495211 • 501(c)3 • Oklahoma City, OK

Profile

To provide an education to children of incarcerated parents (or those with an incarceration history), to help break the generational cycle of incarceration and those living in zip codes surrounding the school (73111, 73105, 73121, 73104, 73117)

PO Box 720323Oklahoma City, OK 73172

lightchristian.academy

Siviq Scores

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

Liabilities / Assets

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

29th percentile

0.01x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

14th percentile

-20%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

47th percentile

$45,624

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

19th percentile

-8.0%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

94th percentile

156%

Faster revenue growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets28th percentile

Assets

Down

$1,850,790

Down $49,293 (-2.6%) from 2023

Liabilities

Up

$7,568

Up $1,763 (+30%) from 2023

Net Assets

Down

$1,843,222

Down $51,056 (-2.7%) from 2023

Operations
Liabilities / Revenue29th percentileNet Margin14th percentile

Revenue

Down

$355,234

Down $567,934 (-62%) from 2023

Expenses

Down

$406,289

Down $805,684 (-66%) from 2023

Net Income

Up

-$51,055

Up $237,750 (+82%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$3.0M$2.0M$1.0M$0Assets 2014: $91,621Liabilities 2014: $27,737Net Assets 2014: $63,8842014Assets 2015: $25,817Liabilities 2015: $2,360Net Assets 2015: $23,4572015Assets 2016: $67,718Liabilities 2016: $5,997Net Assets 2016: $61,7212016Assets 2017: $1,782,136Liabilities 2017: $648Net Assets 2017: $1,781,4882017Assets 2018: $1,630,549Liabilities 2018: $2,124Net Assets 2018: $1,628,4252018Assets 2019: $1,694,605Liabilities 2019: $16,590Net Assets 2019: $1,678,0152019Assets 2020: $2,173,633Liabilities 2020: $91,667Net Assets 2020: $2,081,9662020Assets 2021: $2,311,428Liabilities 2021: $18,017Net Assets 2021: $2,293,4112021Assets 2022: $2,191,014Liabilities 2022: $7,931Net Assets 2022: $2,183,0832022Assets 2023: $1,900,083Liabilities 2023: $5,805Net Assets 2023: $1,894,2782023Assets 2024: $1,850,790Liabilities 2024: $7,568Net Assets 2024: $1,843,2222024

Highlighted filing

2024

Assets$1,850,790
Liabilities$7,568
Net Assets$1,843,222
Open 2024 Filing

Operations Trend

Revenue Growth94th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $218,097Expenses 2014: $252,834Net Income 2014: -$34,7372014Revenue 2015: $182,532Expenses 2015: $222,959Net Income 2015: -$40,4272015Revenue 2016: $346,240Expenses 2016: $307,976Net Income 2016: $38,2642016Revenue 2017: $2,310,885Expenses 2017: $591,118Net Income 2017: $1,719,7672017Revenue 2018: $538,198Expenses 2018: $691,261Net Income 2018: -$153,0632018Revenue 2019: $697,579Expenses 2019: $647,989Net Income 2019: $49,5902019Revenue 2020: $1,135,158Expenses 2020: $745,384Net Income 2020: $389,7742020Revenue 2021: $1,163,903Expenses 2021: $957,075Net Income 2021: $206,8282021Revenue 2022: $890,371Expenses 2022: $1,000,699Net Income 2022: -$110,3282022Revenue 2023: $923,168Expenses 2023: $1,211,973Net Income 2023: -$288,8052023Revenue 2024: $355,234Expenses 2024: $406,289Net Income 2024: -$51,0552024

Highlighted filing

2024

Revenue$355,234
Expenses$406,289
Net Income-$51,055
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,850,790
Liabilities
$7,568
Net assets
$1,843,222
Revenue
$355,234
Expenses
$406,289
Net income
-$51,055
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.85$0.01$1.84$0.36$0.41$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.90$0.01$1.89$0.92$1.21$0.29
2022Detailed filing. Detailed filing data is available for this year.$2.19$0.01$2.18$0.89$1.00$0.11
2021Detailed filing. Detailed filing data is available for this year.$2.31$0.02$2.29$1.16$0.96$0.21
2020Detailed filing. Detailed filing data is available for this year.$2.17$0.09$2.08$1.14$0.75$0.39
2019Detailed filing. Detailed filing data is available for this year.$1.69$0.02$1.68$0.70$0.65$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$0.54$0.69$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.78$0.00$1.78$2.31$0.59$1.72
2016Detailed filing. Detailed filing data is available for this year.$0.07$0.01$0.06$0.35$0.31$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.02$0.18$0.22$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.09$0.03$0.06$0.22$0.25$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to May 31, 2024
Signed
May 23, 2025
Return Version
2024v5.1
Gross Receipts
$355,234
Mission and Program Overview

Mission

See Schedule O See Schedule O

To provide an education to children of incarcerated parents (or those with an incareration history, to help break the generational cycle of incarceration and those living in zip codes surrounding the school (73111, 73105, 73121, 73104, 73117).

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,398,026$1,377,175▼ $20,851
Cash and Non-Interest-Bearing Accounts$271,560$285,973▲ $14,413
Savings and Temporary Cash Investments$200,000$157,145▼ $42,855
Accounts Receivable$29$29→ $0
Total Assets$1,900,083$1,850,790▼ $49,293
Other Assets Total$30,468$30,468→ $0
Liabilities
Accounts Payable and Accrued Expenses$5,806$7,568▲ $1,762
Total Liabilities$5,806$7,568▲ $1,762
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,894,277$1,843,222▼ $51,055
Total Net Assets Fund Balance$1,894,277$1,843,222▼ $51,055
Total Liabilities and Net Assets / Fund Balance$1,900,083$1,850,790▼ $49,293

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,377,175$393,079$1,770,254
Compensation and Service Providers
Top Officer Pay47th percentile

Board Members and Trustees

NameTitle
Dwaine ShroyerBoard Chairman
David YoungBoard Member
John DavisBoard Member
Kris RobersonBoard Member
Reggie HinesBoard Member
Sherri DrwenskiBoard Member
Robin KhouryExecutive Director
Essad KhouryChief Operations Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$342,006
Program Service Revenue
$0
Investment Income
$13,228
Other Revenue
$0
All Other Contributions
$286,801
Change in Net Assets
$-51,055
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$277,543
Other Expenses$128,746
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$200,694--$200,694
Occupancy$46,133--$46,133
Current Officers, Directors, Trustees, and Key Employees-$44,381-$44,381
Depreciation Depletion$20,851--$20,851
Payroll Taxes$14,142$3,127-$17,269
Other Employee Benefits$15,199--$15,199
Other Expenses$13,929--$13,929
Insurance$13,446--$13,446
Advertising$10,178--$10,178
Fees for Services Accounting$4,000--$4,000
Conferences and Meetings$238--$238
Total Functional Expenses$358,781$47,508$0$406,289
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
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

“Executive Direcor, Robin Khoury, is the wife of our COO, Essad Khoury.COO, Essad Khoury, is the husband of our Executive Director, Rogin Khoury.”

Form 990 governing body review Part VI line 11

“Review is conducted by our board directors, Executive Director and COO.”

CEO executive director top management comp Part VI line 15A

“Annually the Board discusses salaries as part of the budget process. During this process the Directors salary is separately discussed and approved by the Board.”

Other officer or key employee compensation Part VI line 15B

“Annually the Board discusses salareis as part of the budget process. During this process the Directors salary is separately discussed and approved by the Board.”

Governing documents etc available to public Part VI line 19

“No other documents are available to the public.”

Filing and Contact Details

Filer

Filer Name
Little Light Ministries Inc 2024
EIN
27-2495211
In Care Of
% Robin Khoury
Phone
4057601118
Address
PO Box 720323, Oklahoma City, OK 73172

Signing Officer

Name
Robin Khoury
Title
Executive Director
Phone
4057601118
Signed
2025-05-23
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
Ok
Voting Board Members
6
Independent Board Members
6
Employees
23

Preparer

Firm
RL Cloud CPA Inc
Address
5100 N Brookline Ave Ste 175, Oklahoma City, OK 73112-3612
Preparer
Randall L Cloud
Phone
4056055311
Supplemental Narrative

Additional Explanations

General explanation attachment

“Entity changed from calendar year to fiscal year ending May 31.Paper filed return was mailed because preparer could not electronically file short year return for January 1, 2024 through May 31, 2024.Notice was received that paper return was not accepted; that return must be filed electronically.The preparer tried to comply with filing due dates and electronic filing without success. Preparer relocated office and failed to get electronic version submitted until now.Preparer and entity request no penalties be assessed. The entity owes no tax. No loss of tax revenue occurred.”

Raw XML Appendix359 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt05806
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt07568
IRS990/AccountsReceivableGrp/BOYAmt029
IRS990/AccountsReceivableGrp/EOYAmt029
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To provide an education to children of incarcerated parents (or those with an incareration history, to help break the generational cycle of incarceration and those living in zip codes surrounding the school (73111, 73105, 73121, 73104, 73117).
IRS990/AdvertisingGrp/ProgramServicesAmt010178
IRS990/AdvertisingGrp/TotalAmt010178
IRS990/AllOtherContributionsAmt0286801
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0Organization
IRS990/BooksInCareOfDetail/PhoneNum04057601118
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03301 N Martin Luther King Ave
IRS990/BooksInCareOfDetail/USAddress/CityNm0Oklahoma City
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OK
IRS990/BooksInCareOfDetail/USAddress/ZIPCd073111
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0271560
IRS990/CashNonInterestBearingGrp/EOYAmt0285973
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt044381
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt044381
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0238
IRS990/ConferencesMeetingsGrp/TotalAmt0238
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0342006
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt013228
IRS990/CYOtherExpensesAmt0128746
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-51055
IRS990/CYSalariesCompEmpBnftPaidAmt0277543
IRS990/CYTotalExpensesAmt0406289
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0355234
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt020851
IRS990/DepreciationDepletionGrp/TotalAmt020851
IRS990/Desc0Light Christian Academy exists to break the cycle of incarceration and poverty by educating, empowering and encouraging children with incarcerated parents and their families. We offer a full academic program as enrichment through fine arts, drama and dance for grade Pre-k through 12th. The school is funed by donations, grants and tax credits.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt023
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0358781
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt04000
IRS990/FeesForServicesAccountingGrp/TotalAmt04000
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0John Davis
IRS990/Form990PartVIISectionAGrp/PersonNm1Dwaine Shroyer
IRS990/Form990PartVIISectionAGrp/PersonNm2Kris Roberson
IRS990/Form990PartVIISectionAGrp/PersonNm3Sherri Drwenski
IRS990/Form990PartVIISectionAGrp/PersonNm4Reggie Hines
IRS990/Form990PartVIISectionAGrp/PersonNm5David Young
IRS990/Form990PartVIISectionAGrp/PersonNm6Robin Khoury
IRS990/Form990PartVIISectionAGrp/PersonNm7Essad Khoury
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Chief Operations Officer
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt055205
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0355234
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt013446
IRS990/InsuranceGrp/TotalAmt013446
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt013228
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt013228
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0393079
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01398026
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01377175
IRS990/LandBldgEquipCostOrOtherBssAmt01770254
IRS990/LegalDomicileStateCd0OK
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To provide an education to children of incarcerated parents (or those with an incareration history, to help break the generational cycle of incarceration and those living in zip codes surrounding the school (73111, 73105, 73121, 73104, 73117).
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01894277
IRS990/NetAssetsOrFundBalancesEOYAmt01843222
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01894277
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01843222
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt046133
IRS990/OccupancyGrp/TotalAmt046133
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt030468
IRS990/OtherAssetsTotalGrp/EOYAmt030468
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt015199
IRS990/OtherEmployeeBenefitsGrp/TotalAmt015199
IRS990/OtherExpensesGrp/Desc0Student supplies & curriculu
IRS990/OtherExpensesGrp/Desc1Auto
IRS990/OtherExpensesGrp/Desc2General expenses
IRS990/OtherExpensesGrp/ProgramServicesAmt017896
IRS990/OtherExpensesGrp/ProgramServicesAmt12075
IRS990/OtherExpensesGrp/ProgramServicesAmt213929
IRS990/OtherExpensesGrp/TotalAmt017896
IRS990/OtherExpensesGrp/TotalAmt12075
IRS990/OtherExpensesGrp/TotalAmt213929
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0200694
IRS990/OtherSalariesAndWagesGrp/TotalAmt0200694
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03127
IRS990/PayrollTaxesGrp/ProgramServicesAmt014142
IRS990/PayrollTaxesGrp/TotalAmt017269
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0342006
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt013228
IRS990/PYOtherExpensesAmt0128746
IRS990/PYRevenuesLessExpensesAmt0-51055
IRS990/PYSalariesCompEmpBnftPaidAmt0277543
IRS990/PYTotalExpensesAmt0406289
IRS990/PYTotalRevenueAmt0355234
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-51055
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0200000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0157145
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01377175
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0393079
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01770254
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01377175
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Executive Direcor, Robin Khoury, is the wife of our COO, Essad Khoury.COO, Essad Khoury, is the husband of our Executive Director, Rogin Khoury.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Review is conducted by our board directors, Executive Director and COO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Annually the Board discusses salaries as part of the budget process. During this process the Directors salary is separately discussed and approved by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Annually the Board discusses salareis as part of the budget process. During this process the Directors salary is separately discussed and approved by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No other documents are available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Entity changed from calendar year to fiscal year ending May 31.Paper filed return was mailed because preparer could not electronically file short year return for January 1, 2024 through May 31, 2024.Notice was received that paper return was not accepted; that return must be filed electronically.The preparer tried to comply with filing due dates and electronic filing without success. Preparer relocated office and failed to get electronic version submitted until now.Preparer and entity request no penalties be assessed. The entity owes no tax. No loss of tax revenue occurred.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5General explanation attachment
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OK
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01900083
IRS990/TotalAssetsEOYAmt01850790
IRS990/TotalAssetsGrp/BOYAmt01900083
IRS990/TotalAssetsGrp/EOYAmt01850790
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0342006
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047508
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0358781
IRS990/TotalFunctionalExpensesGrp/TotalAmt0406289
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05806
IRS990/TotalLiabilitiesEOYAmt07568
IRS990/TotalLiabilitiesGrp/BOYAmt05806
IRS990/TotalLiabilitiesGrp/EOYAmt07568
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01894277
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01843222
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0358781
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013228
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0355234
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01900083
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01850790
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0lightchristian.academy
IRS990/WhistleblowerPolicyInd0false
ReasonableCauseExplanation/ExplanationTxt0Entity changed from calendar year to fiscal year ending May 31.Paper filed return was mailed because preparer could not electronically file short year return for January 1, 2024 through May 31, 2024.Notice was received that paper return was not accepted; that return must be filed electronically.The preparer tried to comply with filing due dates and electronic filing without success. Preparer relocated office and failed to get electronic version submitted until now.Preparer and entity request no penalties be assessed. The entity owes no tax. No loss of tax revenue occurred.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBIN KHOURY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum04057601118
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Little Light Ministries Inc 2024
ReturnHeader/Filer/BusinessNameControlTxt0LITT
ReturnHeader/Filer/EIN0272495211
ReturnHeader/Filer/InCareOfNm0% Robin Khoury
ReturnHeader/Filer/PhoneNum04057601118
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 720323
ReturnHeader/Filer/USAddress/CityNm0Oklahoma City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
ReturnHeader/Filer/USAddress/ZIPCd073172
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201483459
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RL Cloud CPA Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05100 N Brookline Ave Ste 175
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Oklahoma City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0731123612
ReturnHeader/PreparerPersonGrp/PhoneNum04056055311
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDALL L CLOUD
ReturnHeader/ReturnTs02025-05-23T18:42:00-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.