Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Light Source Center Inc.
990EZ • Fiscal year 2023 • EIN 36-4298835
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.49x
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
22nd percentile
Higher net margin than 22% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Balance Sheet
Assets
Down$6,726
Down $4,122 (-38%) from 2022
Net Assets
Down-$3,274
Down $14,122 (-130%) from 2022
Liabilities
Up$10,000
Up $10,000 from 2022
Revenue And Expenses
Revenue
Up$87,856
Up $11,474 (+15%) from 2022
Expenses
Up$101,976
Up $15,248 (+18%) from 2022
Net Income
Down-$14,120
Down $3,774 (-36%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Oct 22, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $87,856
Mission and Program Overview
Mission
The light source center provides a loving, compassionate and safe educational space for students to bring balance to their lives, learn to love themselves, and live in light and love through the use of tools accessed in guided meditation.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE REGULAR PUBLIC EDUCATIONAL SERVICES DESIGNED TO HELP PEOPLE LEARN ABOUT AND UNDERSTAND ENERGY, LIVE A MORE BALANCED LIFE AND LEARN TO LOVE THEMSELVES. | $5,755 | $96,221 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| FRANCESCA J KEFALAS | President | PT | $0 | - | - |
| LORI KOLLMEYER | Vice President | - | $0 | - | - |
| HARMONY MOSS | Treasurer | - | $0 | - | - |
| SARAH PENTYALA | Secretary | - | $0 | - | - |
| ADAM SEAVEY | Trustee | - | $0 | - | - |
| JEN TRUKEN | Ex-Officio | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Light Source Center Inc
- EIN
- 36-4298835
- Phone
- 8602873119
- Address
- 2437 ALBANY AVENUE 101C, WEST HARTFORD, CT 06117
Signing Officer
- Name
- Francesca J Kefalas
- Title
- President
- Phone
- 8602873119
- Signed
- 2024-10-22
- Discuss with paid preparer
- Yes
Preparer
- Firm
- WESTMINSTER ADVISORY GROUP CPA'S
- Address
- 117 METRO CENTER BLVD 2001, WARWICK, RI 02886
- Preparer
- Deana M Filippelli CPA
- Phone
- 4017322501
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: taxes & fees . Amount: 4,705. Description: bank & credit card fees . Amount: 1,547. Description: insurance . Amount: 882. Description: computer & software expenses . Amount: 3,598. Description: payroll service charges . Amount: 878. Description: advertising & marketing . Amount: 1,455. Description: other expenses . Amount: 272. Description: interest expense. Amount: 318. Description: scholarships awarded. Amount: 5,755. Total to form 990-ez, line 16: 19,410.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: line of credit . Beg. Of year amount: 0. End of year amount: 10,000.”
Raw XML Appendix165 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8602873119 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2437 ALBANY AVENUE 101C |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | WEST HARTFORD |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CT |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 06117 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 10846 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 6726 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 30343 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -14120 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1250 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 10846 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 6726 |
| IRS990EZ/GrossReceiptsAmt | 0 | 87856 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 10846 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -3274 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 10846 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -3274 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 33467 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | FRANCESCA J KEFALAS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | LORI KOLLMEYER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | HARMONY MOSS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | SARAH PENTYALA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ADAM SEAVEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | JEN TRUKEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | EX-OFFICIO |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 19410 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE LIGHT SOURCE CENTER PROVIDES A LOVING, COMPASSIONATE AND SAFE EDUCATIONAL SPACE FOR STUDENTS TO BRING BALANCE TO THEIR LIVES, LEARN TO LOVE THEMSELVES, AND LIVE IN LIGHT AND LOVE THROUGH THE USE OF TOOLS ACCESSED IN GUIDED MEDITATION. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 57513 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE REGULAR PUBLIC EDUCATIONAL SERVICES DESIGNED TO HELP PEOPLE LEARN ABOUT AND UNDERSTAND ENERGY, LIVE A MORE BALANCED LIFE AND LEARN TO LOVE THEMSELVES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 5755 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 96221 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 47849 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CT |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 10000 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 101976 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 96221 |
| IRS990EZ/TotalRevenueAmt | 0 | 87856 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | LIGHTSOURCECENTER.ORG |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 30343 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 26369 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 56712 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 57513 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 50013 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 107526 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 164238 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 87856 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 76382 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 164238 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 87856 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 76382 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 164238 |
| 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 | DESCRIPTION: TAXES & FEES . AMOUNT: 4,705. DESCRIPTION: BANK & CREDIT CARD FEES . AMOUNT: 1,547. DESCRIPTION: INSURANCE . AMOUNT: 882. DESCRIPTION: COMPUTER & SOFTWARE EXPENSES . AMOUNT: 3,598. DESCRIPTION: PAYROLL SERVICE CHARGES . AMOUNT: 878. DESCRIPTION: ADVERTISING & MARKETING . AMOUNT: 1,455. DESCRIPTION: OTHER EXPENSES . AMOUNT: 272. DESCRIPTION: INTEREST EXPENSE. AMOUNT: 318. DESCRIPTION: SCHOLARSHIPS AWARDED. AMOUNT: 5,755. TOTAL TO FORM 990-EZ, LINE 16: 19,410. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: LINE OF CREDIT . BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 10,000. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | FRANCESCA J KEFALAS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8602873119 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-10-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LIGHT SOURCE CENTER INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIGH |
| ReturnHeader/Filer/EIN | 0 | 364298835 |
| ReturnHeader/Filer/PhoneNum | 0 | 8602873119 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2437 ALBANY AVENUE 101C |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WEST HARTFORD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 06117 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 050519852 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WESTMINSTER ADVISORY GROUP CPA'S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 117 METRO CENTER BLVD 2001 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WARWICK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | RI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 02886 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4017322501 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-10-22 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DEANA M FILIPPELLI CPA |
| ReturnHeader/ReturnTs | 0 | 2024-11-04T06:22:10-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $6,726
- Liabilities
- $10,000
- Net assets
- -$3,274
- Revenue
- $87,856
- Expenses
- $101,976
- Net income
- -$14,120
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $0.29 | $0.10 | $0.19 | $1.29 | $1.07 | $0.22 |
| 2023Detailed filing. Detailed filing data is available for this year. | $0.07 | $0.10 | $0.03 | $0.88 | $1.02 | $0.14 |
| 2022Detailed filing. Detailed filing data is available for this year. | $0.11 | $0.00 | $0.11 | $0.76 | $0.87 | $0.10 |