Civic Intelligence

Light Invisible Inc

990 • Fiscal year 2017 • EIN 59-3682478

May 01, 2016 to Apr 30, 2017 • Filed on Feb 24, 2018

693 North Mayo TrailPikeville, KY 41501

(606) 432-8112

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2017

Liabilities / Revenue

99th percentile

4.15x

Higher debt load relative to revenue than 99% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

36th percentile

-1.9%

Higher net margin than 36% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

46th percentile

-0.8%

Faster revenue growth than 46% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$0

Down $2,312 (-100%) from 2016

Net Assets

Up

-$90,328

Up $206 (+0.2%) from 2016

Liabilities

Down

$90,328

Down $2,518 (-2.7%) from 2016

Revenue

Down

$21,746

Down $171 (-0.8%) from 2016

Expenses

Down

$22,164

Down $3,179 (-13%) from 2016

Net Income

Up

-$418

Up $3,008 (+88%) from 2016

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50K-$100KAssets 2012: $798Liabilities 2012: $84,647Net Assets 2012: -$83,8492012Assets 2013: $1,069Liabilities 2013: $92,336Net Assets 2013: -$91,2672013Assets 2014: $21Liabilities 2014: $91,559Net Assets 2014: -$91,5382014Assets 2015: $2,521Liabilities 2015: $89,629Net Assets 2015: -$87,1082015Assets 2016: $2,312Liabilities 2016: $92,846Net Assets 2016: -$90,5342016Assets 2017: $0Liabilities 2017: $90,328Net Assets 2017: -$90,3282017

Highlighted filing

2017

Assets$0
Liabilities$90,328
Net Assets-$90,328

Operations Trend

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

$60K$40K$20K$0-$20KExpenses 2012: $47,0622012Expenses 2013: $51,2162013Revenue 2014: $29,954Expenses 2014: $30,225Net Income 2014: -$2712014Revenue 2015: $33,203Expenses 2015: $28,773Net Income 2015: $4,4302015Revenue 2016: $21,917Expenses 2016: $25,343Net Income 2016: -$3,4262016Revenue 2017: $21,746Expenses 2017: $22,164Net Income 2017: -$4182017

Highlighted filing

2017

Revenue$21,746
Expenses$22,164
Net Income-$418
Jump To
Filing Snapshot
Filing Period
May 1, 2016 to Apr 30, 2017
Signed
Feb 24, 2018
Return Version
2016v3.1
Gross Receipts
$21,746
Mission and Program Overview

Mission

Provide superior education and training for adult learning.

Provide superior education and training for adult learning

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,163--
Cash and Non-Interest-Bearing Accounts$149--
Total Assets$2,312$0▼ $2,312
Liabilities
Unsecured Notes Loans Payable$92,846$90,328▼ $2,518
Total Liabilities$92,846$90,328▼ $2,518
Net Assets / Fund Balance
Unrestricted Net Assets$-90,534$-90,328▲ $206
Total Net Assets Fund Balance$-90,534$-90,328▲ $206
Total Liabilities and Net Assets / Fund Balance$2,312$0▼ $2,312
Compensation and Service Providers

Board Members and Trustees

NameTitle
Teresa BowlingPresident &
Joshua BowlingDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$500
Program Service Revenue
$21,246
Investment Income
$0
Other Revenue
$0
All Other Contributions
$500
Change in Net Assets
$-418
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,164
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$2,980$3,250-$6,230
Travel$4,342$483-$4,825
Occupancy$389$3,089-$3,478
Fees for Services Other$456$2,888-$3,344
Conferences and Meetings$2,990--$2,990
Depreciation Depletion$625--$625
Advertising$355--$355
Insurance-$317-$317
Total Functional Expenses$12,137$10,027$0$22,164
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
Backup withholding compliance
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

Governance Explanations

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Light Invisible Inc
EIN
59-3682478
Phone
6064328112
Address
693 NORTH MAYO TRAIL, PIKEVILLE, KY 41501

Signing Officer

Name
Teresa Bowling
Title
President & CEO
Phone
6064328112
Signed
2018-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Teresa Bowling
Legal Domicile
Fl
Voting Board Members
2
Independent Board Members
2
Employees
0

Preparer

Firm
John B Tackett Psc
Address
693 N MAYO TRL, PIKEVILLE, KY 41501
Preparer
John B Tackett CPA
Phone
6064328112
Supplemental Narrative

Additional Explanations

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

Provide superior education and training for adult learning

Form 990, Part IX, Line 11G

Dues 0 611 0 repairs 0 2,277 0 permits 456 0 0 total 456 2,888 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 625 rounding -1 total 624 assets abandoned

Raw XML Appendix249 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/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE SUPERIOR EDUCATION AND TRAINING FOR ADULT LEARNING
IRS990/AdvertisingGrp/ProgramServicesAmt0355
IRS990/AdvertisingGrp/TotalAmt0355
IRS990/AllOtherContributionsAmt0500
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0TERESA BOWLING
IRS990/BooksInCareOfDetail/PhoneNum06064328112
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04412 SMALL POND LANE
IRS990/BooksInCareOfDetail/USAddress/CityNm0TALLAHASSE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd032312
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0149
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02990
IRS990/ConferencesMeetingsGrp/TotalAmt02990
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractTerminationInd0X
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0500
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt022164
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt021246
IRS990/CYRevenuesLessExpensesAmt0-418
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt022164
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt021746
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0625
IRS990/DepreciationDepletionGrp/TotalAmt0625
IRS990/Desc0PROVIDE SUPERIOR EDUCATION AND TRAINING FOR ADULT LEARNING
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt02888
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0456
IRS990/FeesForServicesOtherGrp/TotalAmt03344
IRS990/FinalReturnInd0X
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0TERESA BOWLING
IRS990/Form990PartVIISectionAGrp/PersonNm1JOSHUA BOWLING
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT &
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt021746
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0317
IRS990/InsuranceGrp/TotalAmt0317
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02163
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE SUPERIOR EDUCATION AND TRAINING FOR ADULT LEARNING
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-90534
IRS990/NetAssetsOrFundBalancesEOYAmt0-90328
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt03089
IRS990/OccupancyGrp/ProgramServicesAmt0389
IRS990/OccupancyGrp/TotalAmt03478
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03250
IRS990/OfficeExpensesGrp/ProgramServicesAmt02980
IRS990/OfficeExpensesGrp/TotalAmt06230
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0624
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0TERESA BOWLING
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CONSULTING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt021246
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt021246
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE SUPERIOR EDUCATION AND TRAINING FOR ADULT LEARNING
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt012137
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0-418
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0false
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE SUPERIOR EDUCATION AND TRAINING FOR ADULT LEARNING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DUES 0 611 0 REPAIRS 0 2,277 0 PERMITS 456 0 0 TOTAL 456 2,888 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 625 ROUNDING -1 TOTAL 624 ASSETS ABANDONED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt02312
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt02312
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0500
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010027
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt012137
IRS990/TotalFunctionalExpensesGrp/TotalAmt022164
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt092846
IRS990/TotalLiabilitiesEOYAmt090328
IRS990/TotalLiabilitiesGrp/BOYAmt092846
IRS990/TotalLiabilitiesGrp/EOYAmt090328
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-90534
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-90328
IRS990/TotalOtherProgSrvcExpenseAmt012137
IRS990/TotalProgramServiceExpensesAmt012137
IRS990/TotalProgramServiceRevenueAmt021246
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt021246
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt021746
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02312
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0483
IRS990/TravelGrp/ProgramServicesAmt04342
IRS990/TravelGrp/TotalAmt04825
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-90534
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-90328
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt092846
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt090328
IRS990/USAddress/AddressLine1Txt04412 SMALL POND LANE
IRS990/USAddress/CityNm0TALLAHASSEE
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032312
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TERESA BOWLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT & CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum06064328112
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIGHT INVISIBLE INC
ReturnHeader/Filer/BusinessNameControlTxt0LIGH
ReturnHeader/Filer/EIN0593682478
ReturnHeader/Filer/PhoneNum06064328112
ReturnHeader/Filer/USAddress/AddressLine1Txt0693 NORTH MAYO TRAIL
ReturnHeader/Filer/USAddress/CityNm0PIKEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041501
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06E8EC3EDC36FF2470D1B29C0F469CE90217A4D49
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09B378BFF7B0BDFFE79585F0726D6BACE7AD7E6C0
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611388570
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHN B TACKETT PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0693 N MAYO TRL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PIKEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041501
ReturnHeader/PreparerPersonGrp/PhoneNum06064328112
ReturnHeader/PreparerPersonGrp/PreparationDt02018-03-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN B TACKETT CPA
ReturnHeader/ReturnTs02018-03-07T10:22:41-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-05-01
ReturnHeader/TaxPeriodEndDt02017-04-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings