Civic Intelligence

Lightner Foundation Inc.

990PF • Fiscal year 2024 • EIN 81-2824741

Jan 01, 2024 to Dec 31, 2024 • Filed on May 09, 2025

6619 Boughton Hill RoadVictor, NY 14564

(202) 316-2226

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

2024 filings • NTEE D20 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.06x

Higher debt load relative to revenue than 80% of similar nonprofits.

2024 filings • NTEE D20 • <$500k nonprofits • Source year 2024

Net Margin

2nd percentile

-195%

Higher net margin than 2% of similar nonprofits.

2024 filings • NTEE D20 • <$500k nonprofits • Source year 2024

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2024 filings • NTEE D20 • <$500k nonprofits • Source year 2024

Asset Growth

40th percentile

-5.3%

Faster asset growth than 40% of similar nonprofits.

2024 filings • NTEE D20 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

2nd percentile

-96%

Faster revenue growth than 2% of similar nonprofits.

2024 filings • NTEE D20 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$217,402

Down $12,184 (-5.3%) from 2023

Net Assets

Down

$216,998

Down $11,956 (-5.2%) from 2023

Liabilities

Down

$404

Down $228 (-36%) from 2023

Revenue

Down

$6,559

Down $167,497 (-96%) from 2023

Expenses

Up

$19,354

Up $8,633 (+81%) from 2023

Net Income

Down

-$12,795

Down $176,130 (-108%) from 2023

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2017: $145,530Liabilities 2017: $0Net Assets 2017: $145,5302017Assets 2018: $128,784Liabilities 2018: $1,446Net Assets 2018: $127,3382018Assets 2019: $113,150Liabilities 2019: $497Net Assets 2019: $112,6532019Assets 2020: $103,608Liabilities 2020: $103Net Assets 2020: $103,5052020Assets 2021: $91,099Liabilities 2021: $130Net Assets 2021: $90,9692021Assets 2022: $85,495Liabilities 2022: $253Net Assets 2022: $85,2422022Assets 2023: $229,586Liabilities 2023: $632Net Assets 2023: $228,9542023Assets 2024: $217,402Liabilities 2024: $404Net Assets 2024: $216,9982024

Highlighted filing

2024

Assets$217,402
Liabilities$404
Net Assets$216,998

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2017: $50,000Expenses 2017: $4,470Net Income 2017: $45,5302017Revenue 2018: $140Expenses 2018: $18,332Net Income 2018: -$18,1922018Revenue 2019: $85Expenses 2019: $14,343Net Income 2019: -$14,2582019Revenue 2020: $48Expenses 2020: $9,196Net Income 2020: -$9,1482020Revenue 2021: $57Expenses 2021: $12,593Net Income 2021: -$12,5362021Revenue 2022: $5,053Expenses 2022: $10,780Net Income 2022: -$5,7272022Revenue 2023: $174,056Expenses 2023: $10,721Net Income 2023: $163,3352023Revenue 2024: $6,559Expenses 2024: $19,354Net Income 2024: -$12,7952024

Highlighted filing

2024

Revenue$6,559
Expenses$19,354
Net Income-$12,795
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 9, 2025
Return Version
2024v5.1
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KEVIN LIGHTNERPresidentPT$0--
KATHY LIGHTNERVice PresidentPT$0--
LYNN PHILLIPSSecretaryPT$0--
BRENT LIGHTNERTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Lightner Foundation Inc
EIN
81-2824741
Phone
2023162226
Address
6619 BOUGHTON HILL ROAD, VICTOR, NY 14564

Signing Officer

Name
Kevin Lightner
Title
President
Phone
2023162226
Signed
2025-05-09
Discuss with paid preparer
Yes

Preparer

Firm
Gray Locey CPA Pllc
Address
140 ALLENS CREEK RD SUITE 1, ROCHESTER, NY 14618
Preparer
James G Saylor CPA
Phone
5852448080
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IRS990PF/PrivateOperatingFoundationsGrp/LessorAdjNetIncmMinInvstRetGrp/Year2Amt00
IRS990PF/PrivateOperatingFoundationsGrp/LessorAdjNetIncmMinInvstRetGrp/Year3Amt00
IRS990PF/PrivateOperatingFoundationsGrp/Pct85LessorAdjIncmOrMinRetGrp/CurrentYearAmt04782
IRS990PF/PrivateOperatingFoundationsGrp/Pct85LessorAdjIncmOrMinRetGrp/TotalAmt04782
IRS990PF/PrivateOperatingFoundationsGrp/Pct85LessorAdjIncmOrMinRetGrp/Year1Amt00
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IRS990PF/PrivateOperatingFoundationsGrp/PrivateOperatingFndtnRulingDt02016-09-27
IRS990PF/PrivateOperatingFoundationsGrp/PublicSupportType/TotalAmt00
IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistributionsGrp/CurrentYearAmt010218
IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistributionsGrp/TotalAmt033472
IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistributionsGrp/Year1Amt07051
IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistributionsGrp/Year2Amt07195
IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistributionsGrp/Year3Amt09008
IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistriMadeDrtGrp/CurrentYearAmt010218
IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistriMadeDrtGrp/TotalAmt033472
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IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistriMadeDrtGrp/Year3Amt09008
IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistriNotUsedDrtGrp/CurrentYearAmt00
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IRS990PF/PrivateOperatingFoundationsGrp/QualifyingDistriNotUsedDrtGrp/Year3Amt00
IRS990PF/PrivateOperatingFoundationsGrp/Section4942j3Ind0X
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IRS990PF/PrivateOperatingFoundationsGrp/TotalSupportGrp/TotalAmt00
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IRS990PF/PrivateOperatingFoundationsGrp/TwoThirdsMinimumInvstRetGrp/TotalAmt05776
IRS990PF/PrivateOperatingFoundationsGrp/TwoThirdsMinimumInvstRetGrp/Year1Amt01355
IRS990PF/PrivateOperatingFoundationsGrp/TwoThirdsMinimumInvstRetGrp/Year2Amt0189
IRS990PF/PrivateOperatingFoundationsGrp/TwoThirdsMinimumInvstRetGrp/Year3Amt0301
IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd00
IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd00
IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd00
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd00
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd00
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd00
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd00
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd00
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd00
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd00
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990PF/StatementsRegardingActy4720Grp/TransactionsFailToQlfyAsExcInd00
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd00
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd00
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd00
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd00
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd00
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd01
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd00
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd01
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd00
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd00
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd00
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd01
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm0DR KEVIN LIGHTNER
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd00
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt06619 BOUGHTON HILL ROAD
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0VICTOR
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0NY
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd014564
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd00
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd00
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd00
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd0NY
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd00
IRS990PF/StatementsRegardingActyGrp/PhoneNum02023162226
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd01
IRS990PF/StatementsRegardingActyGrp/Section4955ManagersTaxAmt00
IRS990PF/StatementsRegardingActyGrp/Section4955OrganizationTaxAmt00
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd01
IRS990PF/StatementsRegardingActyGrp/TaxReimbursedAmt00
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd00
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt0N/A
IRS990PF/SummaryOfDirectChrtblActyGrp/Description1Txt0THE OPERATION OF A BARN TO SHELTER ABANDONED OR ABUSED HORSES
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses1Amt00
IRS990PF/SumOfProgramRelatedInvstGrp/TotalAmt00
IRS990PF/SupplementaryInformationGrp/ContributingManagerNm0KEVIN LIGHTNER
IRS990PF/SupplementaryInformationGrp/ContributingManagerNm1KATHY LIGHTNER
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd0X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriApprvFutAmt00
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd00
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd00
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt08095
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt12804
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt26840
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt34917
LandEtcSchedule2/LandEtcGrp/AccumulatedDepreciationAmt45591
LandEtcSchedule2/LandEtcGrp/BookValueAmt035687
LandEtcSchedule2/LandEtcGrp/BookValueAmt10
LandEtcSchedule2/LandEtcGrp/BookValueAmt232434
LandEtcSchedule2/LandEtcGrp/BookValueAmt38493
LandEtcSchedule2/LandEtcGrp/BookValueAmt450323
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt0BARN
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt1EQUIPMENT
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt2BARN
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt3DRIVEWAY PAVING
LandEtcSchedule2/LandEtcGrp/CategoryOrItemTxt4VEHICLE
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt043782
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt12804
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt239274
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt313410
LandEtcSchedule2/LandEtcGrp/CostOrOtherBasisAmt455914
OtherAssetsSchedule/OtherAssetsScheduleGrp/BOYBookValueAmt0154
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc0CASH BACK CC
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt10
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt30
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt40
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt50
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt60
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt70
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt80
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt90
OtherExpensesSchedule/OtherExpensesScheduleGrp/AdjustedNetIncomeAmt100
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0FUEL
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1SUPPLIES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2FARRIER
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc3REPAIRS AND MAINTENANCE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc4FEED & GRAIN
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc5DE REGISTRATION FEE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc6VETERINARIAN FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc7MISCELLANEOUS
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc8NY CHAR500
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc9HORSE CARE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc10INSURANCE
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt0547
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt12548
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt21120
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt3912
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt4220
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt525
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt6640
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt7130
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt875
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt9700
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt102301
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt10
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt30
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt40
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt50
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt60
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt70
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt80
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt90
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt100

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