Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.43x
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
31st percentile
Higher net margin than 31% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 30.6% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
77th percentile
Faster revenue growth than 77% of similar nonprofits.
Balance Sheet
Assets
Down$30,313
Down $7,943 (-21%) from 2017
Net Assets
Down$17,405
Down $4,893 (-22%) from 2017
Liabilities
Down$12,908
Down $3,050 (-19%) from 2017
Revenue And Expenses
Revenue
Up$103,471
Up $22,687 (+28%) from 2017
Expenses
Up$108,365
Up $41,586 (+62%) from 2017
Net Income
Down-$4,894
Down $18,899 (-135%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2018 to Dec 31, 2018
- Signed
- Nov 13, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $103,471
Mission and Program Overview
Mission
to Help the people spiritually mentally and physically.
Preach the gospel of jesus christ
Program Services
| Description | Grants | Expenses |
|---|---|---|
| WE CONDUCT WEEKLY SERVICES IN DAR ES SALAAM WITH ATTENDANCE OF MORE THAN 200 IN ENGLISH, CHINESE AND SWAHILI. WE HAVE MONTHLY PASTOR FELLOWSHIPS WITH ATTENDANCE OF MORE THAN 40. WE NOW HAVE 2 BRANCH CHURCHES IN DAR ES SALAAM, 4 IN TANGA, 2 IN KILIMANJARO, 3 IN TABORAM 1 IN MTWARA, MKUNDI AND KISIWANI. THE MINISTRY ASSISTS WITH THE RUNNING OF BIBLE SCHOOLS IN AFRICA, HAS A PRINTED BOOK IN SWAHILLI, DISTRIBUTED BOOKS AND HAS A WEB SITE FOR VIEWING AND DOWNLOADING SERMONS. WE STARTED WORK IN ZAMBIA WITH 7 CHURCH PLANS. INSTALLED SOLAR POWER INTO A MISSION STATION OF TRAIL MISSIONS IN SIOMA. WE HELPED PROVIDE FOOD FOR 2 VILLAGES SUFFERING FROM DROUGHT IN THE SIOMA REGION. WE ARE BUILDING A CAMPUS FOR TEACHING PASTORS AND CHURCH LEADERS. | - | $97,529 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DANIEL KOEHLER | President | FT | $31,682 | - | $31,682 |
| MELINDA KOEHLER | Vice Preside | PT | $9,050 | - | $9,050 |
| KAREN JENSEN SALISBURY | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Shining Light Ministries Inc
- EIN
- 73-1388629
- Address
- PO BOX 452, INDEPENDENCE, IA 50644-0452
Signing Officer
- Name
- Daniel Koehler
- Title
- President
- Signed
- 2019-11-13
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Hood & Associates Cpas Pc
- Address
- 5350 EAST 46TH STREET SUITE 130, TULSA, OK 74135-3537
- Preparer
- Paul Hood CPA
- Phone
- 9187477000
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses travel 1,778 interest 2,734 auto expense 10,001 bank charges 831 contributions/donations 12,000 education 323 food 6,959 internet 118 uniforms 11,854 marketing 250 newslettter 540 non-investment depreciation 8,797 total 56,185”
Form 990-ez, Part II, Line 24
“Auto 92,834 92,834 less accumulated depreciation 81,470 85,058 furniture & fixtures 31,861 31,861 less accumulated depreciation 27,303 31,861 machinery & equipment 40,435 40,435 less accumulated depreciation 39,953 40,146 total 16,404 8,065”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 15,958 12,908”
Form 990-ez, Part III, Line 28
“We conduct weekly services in dar es salaam with attendance of more than 200 in english, chinese and swahili. We have monthly pastor fellowships with attendance of more than 40. We now have 2 branch churches in dar es salaam, 4 in tanga, 2 in kilimanjaro, 3 in taboram 1 in mtwara, mkundi and kisiwani. The ministry assists with the running of bible schools in africa, has a printed book in swahilli, distributed books and has a web site for viewing and downloading sermons. We started work in zambia with 7 church plans. Installed solar power into a mission station of trail missions in sioma. We helped provide food for 2 villages suffering from drought in the sioma region. We are building a campus for teaching pastors and church leaders.”
Form 990-ez, Part V, Line 42C
“TANZANIA, ZAMBIA”
Raw XML Appendix147 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 |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DANIEL KOEHLER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8655403936 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 452 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | INDEPENDENCE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
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| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 4845 |
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| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 103471 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -4894 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 725 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeCountryCd | 0 | TZ |
| IRS990EZ/ForeignOfficeInd | 0 | true |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 38257 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 30313 |
| IRS990EZ/GrossReceiptsAmt | 0 | 103471 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 17861 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 17403 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 22299 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 17405 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 22299 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 17405 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 10723 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 31682 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 9050 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DANIEL KOEHLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MELINDA KOEHLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KAREN JENSEN SALISBURY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 16404 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 8065 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 56185 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PREACH THE GOSPEL OF JESUS CHRIST |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | WE CONDUCT WEEKLY SERVICES IN DAR ES SALAAM WITH ATTENDANCE OF MORE THAN 200 IN ENGLISH, CHINESE AND SWAHILI. WE HAVE MONTHLY PASTOR FELLOWSHIPS WITH ATTENDANCE OF MORE THAN 40. WE NOW HAVE 2 BRANCH CHURCHES IN DAR ES SALAAM, 4 IN TANGA, 2 IN KILIMANJARO, 3 IN TABORAM 1 IN MTWARA, MKUNDI AND KISIWANI. THE MINISTRY ASSISTS WITH THE RUNNING OF BIBLE SCHOOLS IN AFRICA, HAS A PRINTED BOOK IN SWAHILLI, DISTRIBUTED BOOKS AND HAS A WEB SITE FOR VIEWING AND DOWNLOADING SERMONS. WE STARTED WORK IN ZAMBIA WITH 7 CHURCH PLANS. INSTALLED SOLAR POWER INTO A MISSION STATION OF TRAIL MISSIONS IN SIOMA. WE HELPED PROVIDE FOOD FOR 2 VILLAGES SUFFERING FROM DROUGHT IN THE SIOMA REGION. WE ARE BUILDING A CAMPUS FOR TEACHING PASTORS AND CHURCH LEADERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 97529 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 40732 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 15958 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 12908 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 108365 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 97529 |
| IRS990EZ/TotalRevenueAmt | 0 | 103471 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 103471 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 80784 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 90521 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 90912 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 145417 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 511105 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.63720 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.70800 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 325661 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 185444 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 103471 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 80784 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 90521 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 90912 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 145417 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 511105 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 511105 |
| 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 | EXPENSES TRAVEL 1,778 INTEREST 2,734 AUTO EXPENSE 10,001 BANK CHARGES 831 CONTRIBUTIONS/DONATIONS 12,000 EDUCATION 323 FOOD 6,959 INTERNET 118 UNIFORMS 11,854 MARKETING 250 NEWSLETTTER 540 NON-INVESTMENT DEPRECIATION 8,797 TOTAL 56,185 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AUTO 92,834 92,834 LESS ACCUMULATED DEPRECIATION 81,470 85,058 FURNITURE & FIXTURES 31,861 31,861 LESS ACCUMULATED DEPRECIATION 27,303 31,861 MACHINERY & EQUIPMENT 40,435 40,435 LESS ACCUMULATED DEPRECIATION 39,953 40,146 TOTAL 16,404 8,065 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 15,958 12,908 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | WE CONDUCT WEEKLY SERVICES IN DAR ES SALAAM WITH ATTENDANCE OF MORE THAN 200 IN ENGLISH, CHINESE AND SWAHILI. WE HAVE MONTHLY PASTOR FELLOWSHIPS WITH ATTENDANCE OF MORE THAN 40. WE NOW HAVE 2 BRANCH CHURCHES IN DAR ES SALAAM, 4 IN TANGA, 2 IN KILIMANJARO, 3 IN TABORAM 1 IN MTWARA, MKUNDI AND KISIWANI. THE MINISTRY ASSISTS WITH THE RUNNING OF BIBLE SCHOOLS IN AFRICA, HAS A PRINTED BOOK IN SWAHILLI, DISTRIBUTED BOOKS AND HAS A WEB SITE FOR VIEWING AND DOWNLOADING SERMONS. WE STARTED WORK IN ZAMBIA WITH 7 CHURCH PLANS. INSTALLED SOLAR POWER INTO A MISSION STATION OF TRAIL MISSIONS IN SIOMA. WE HELPED PROVIDE FOOD FOR 2 VILLAGES SUFFERING FROM DROUGHT IN THE SIOMA REGION. WE ARE BUILDING A CAMPUS FOR TEACHING PASTORS AND CHURCH LEADERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TANZANIA, ZAMBIA |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 28 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART V, LINE 42C |
| ReturnHeader/BuildTS | 0 | 2020-03-31 21:24:44Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DANIEL KOEHLER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SHINING LIGHT MINISTRIES INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SHIN |
| ReturnHeader/Filer/EIN | 0 | 731388629 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 452 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | INDEPENDENCE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 506440452 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 735875D106300265B71C86EDBA72D0CBDA9D098A |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 40E9C0DAEC3F2FBD7339CAACD57501DAEF098732 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 35.153.145.126 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-11-14 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 15:15:49 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 731432162 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HOOD & ASSOCIATES CPAS PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 5350 EAST 46TH STREET SUITE 130 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | TULSA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 741353537 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9187477000 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2019-11-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | PAUL HOOD CPA |
| ReturnHeader/ReturnTs | 0 | 2019-11-14T15:15:49-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-12-31 |
| ReturnHeader/TaxYr | 0 | 2018 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $30,313
- Liabilities
- $12,908
- Net assets
- $17,405
- Revenue
- $103,471
- Expenses
- $108,365
- Net income
- -$4,894