Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Point of Light Ministries Inc
EIN 35-2122291 • 501(c)3 • Nappanee, IN
Profile
The goal is to offer biblical solutions to help and support in difficult times and to provide a place where people of all ages can come and be a part of activities that would strengthen and encourage.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
12th percentile
Faster revenue growth than 12% of similar nonprofits.
Balance Sheet
Assets
Down$153,813
Down $343,186 (-69%) from 2021
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$153,813
Down $343,186 (-69%) from 2021
Revenue
Down$27,296
Down $68,790 (-72%) from 2021
Expenses
Down$37,422
Down $71,663 (-66%) from 2021
Net Income
Up-$10,126
Up $2,873 (+22%) from 2021
Trend Graphs
Filings
Most recent year
2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $153,813
- Liabilities
- -
- Net assets
- $153,813
- Revenue
- $27,296
- Expenses
- $37,422
- Net income
- -$10,126
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- Nov 9, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $27,296
Mission and Program Overview
Mission
The goal is to offer biblical solutions to help and support in difficult times and to provide a place where people of all ages can come and be a part of activities that would strengthen and encourage.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| NET RENTAL INCOME IS DERIVED FROM THE RENTAL OF THE INDOOR AND OUTDOOR FACILITIES FOR VARIOUS RELIGIOUS PURPOSES. | - | $20,148 |
| UPWARD SOCCER IS A FORM OF SPORTS MINISTRY THAT PROMOTES SALVATION, CHARACTER, AND SELF-ESTEEM IN EVERY CHILD WHILE TEACHING THE FUNDAMENTAL SKILLS NEEDED TO PLAY THE GAME. | - | $10,538 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SHARON NAFRADY | President | - | $0 | - | - |
| CAROL LAIDIG | Vice Preside | - | $0 | - | - |
| ROGER D LAIDIG | Secretary/Tr | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Point of Light Ministries Inc
- EIN
- 35-2122291
- Phone
- 5742292256
- Address
- 28848 COUNTY ROAD 44, NAPPANEE, IN 46550
Signing Officer
- Name
- Sharon Nafrady
- Title
- President
- Phone
- 5742292256
- Signed
- 2023-11-09
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Insight Accounting Group Pc
- Address
- 3160 WINDSOR CT, ELKHART, IN 46514
- Preparer
- Bruce Beyler CPA
- Phone
- 5742628886
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses trade shows/ marketing 264 rental insurance 5,261 miscellaneous 278 bank fees 115 administrative assistance 600 postage 68 executive director expens 46 upward soccer expenses 10,538 rental event expense 256 maintenance crew 3,393 total 20,819”
Form 990-ez, Part I, Line 20
“Transfer of fa -333,066 transfer of substantially all fixed assets to the sabbath gathering, a nonprofit organization 333,066.”
Form 990-ez, Part II, Line 24
“Equipment, vehicle and bldg improv 103,027 1,300 less accumulated depreciation 91,032 1,300 total 11,995 0”
Form 990-ez, Part III
“The goal is to offer biblical solutions to help and support in difficult times and to provide a place where people of all ages can come and be a part of activities that would strengthen and encourage.”
Raw XML Appendix175 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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|---|---|---|
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| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 153813 |
| IRS990EZ/GrossReceiptsAmt | 0 | 27296 |
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| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 5000 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 325672 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 497005 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 153813 |
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| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 153813 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SHARON NAFRADY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CAROL LAIDIG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ROGER D LAIDIG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY/TR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 11995 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -333066 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 20819 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE GOAL IS TO OFFER BIBLICAL SOLUTIONS TO HELP AND SUPPORT IN DIFFICULT TIMES AND TO PROVIDE A PLACE WHERE PEOPLE OF ALL AGES CAN COME AND BE A PART OF ACTIVITIES THAT WOULD STRENGTHEN AND ENCOURAGE. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 9646 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | UPWARD SOCCER IS A FORM OF SPORTS MINISTRY THAT PROMOTES SALVATION, CHARACTER, AND SELF-ESTEEM IN EVERY CHILD WHILE TEACHING THE FUNDAMENTAL SKILLS NEEDED TO PLAY THE GAME. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | NET RENTAL INCOME IS DERIVED FROM THE RENTAL OF THE INDOOR AND OUTDOOR FACILITIES FOR VARIOUS RELIGIOUS PURPOSES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 10538 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 20148 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 37422 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 30686 |
| IRS990EZ/TotalRevenueAmt | 0 | 27296 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.OAKSATSOUTHPAW.COM |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 12650 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 14574 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 22205 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 26580 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 30028 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 106037 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 5000 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 10000 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 15000 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 9646 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 61512 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 35684 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 120647 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 113934 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 341423 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 5000 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 10000 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 15000 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.03000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.02000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.96760 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.98150 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 447460 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 22296 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 76086 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 57889 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 147227 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 143962 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 447460 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 27296 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 86086 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 57889 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 147227 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 143962 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 462460 |
| 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 |
| IRS990ScheduleN/DirectorOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | TRANSFER FIXED ASSETS |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 0 | 2022-06-13 |
| IRS990ScheduleN/DispositionOfAssetsDetail/EIN | 0 | 273828009 |
| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 333066 |
| IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt | 0 | 501 C 3 |
| IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | BOOK |
| IRS990ScheduleN/DispositionOfAssetsDetail/PersonNm | 0 | THE SABBATH GATHERING INC |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 304 W MAIN ST |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm | 0 | SYRACUSE |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd | 0 | 46567 |
| IRS990ScheduleN/EmployeeOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/OwnerOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/ReceiveCompensation2Ind | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES TRADE SHOWS/ MARKETING 264 RENTAL INSURANCE 5,261 MISCELLANEOUS 278 BANK FEES 115 ADMINISTRATIVE ASSISTANCE 600 POSTAGE 68 EXECUTIVE DIRECTOR EXPENS 46 UPWARD SOCCER EXPENSES 10,538 RENTAL EVENT EXPENSE 256 MAINTENANCE CREW 3,393 TOTAL 20,819 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TRANSFER OF FA -333,066 TRANSFER OF SUBSTANTIALLY ALL FIXED ASSETS TO THE SABBATH GATHERING, A NONPROFIT ORGANIZATION 333,066. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EQUIPMENT, VEHICLE AND BLDG IMPROV 103,027 1,300 LESS ACCUMULATED DEPRECIATION 91,032 1,300 TOTAL 11,995 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE GOAL IS TO OFFER BIBLICAL SOLUTIONS TO HELP AND SUPPORT IN DIFFICULT TIMES AND TO PROVIDE A PLACE WHERE PEOPLE OF ALL AGES CAN COME AND BE A PART OF ACTIVITIES THAT WOULD STRENGTHEN AND ENCOURAGE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SHARON NAFRADY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5742292256 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-11-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | POINT OF LIGHT MINISTRIES INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | POIN |
| ReturnHeader/Filer/EIN | 0 | 352122291 |
| ReturnHeader/Filer/PhoneNum | 0 | 5742292256 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 28848 COUNTY ROAD 44 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NAPPANEE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 46550 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 203708395 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | INSIGHT ACCOUNTING GROUP PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3160 WINDSOR CT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ELKHART |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 46514 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5742628886 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-11-09 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BRUCE BEYLER CPA |
| ReturnHeader/ReturnTs | 0 | 2023-11-13T14:50:26-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | SHARON |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | NAFRADY |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
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