Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Mass Light Ltd
EIN 82-3440026 • 501(c)3 • Tucson, AZ
Profile
To restore and preserve for future generations lighthouses deemed excess pursuant to the national lighthouse historic preservation act of 2000; to secure the function of such lighthouses and to ensure that such lighthouses remain useful and important to their local communities; to document the history of such lighthouses and their keepers.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.44x
Liabilities / Revenue
100th percentile
Higher debt load relative to revenue than 100% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
47th percentile
Faster asset growth than 47% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Balance Sheet
Assets
Down$88,874
Down $3,201 (-3.5%) from 2022
Liabilities
Up$128,114
Up $1,624 (+1.3%) from 2022
Net Assets
Down-$39,240
Down $4,825 (-14%) from 2022
Revenue
Up$45
Up $5 (+13%) from 2022
Expenses
Down$3,245
Down $1,905 (-37%) from 2022
Net Income
Up-$3,200
Up $1,910 (+37%) from 2022
Trend Graphs
Filings
Most recent year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $88,874
- Liabilities
- $128,114
- Net assets
- -$39,240
- Revenue
- $45
- Expenses
- $3,245
- Net income
- -$3,200
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- May 7, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $45
Mission and Program Overview
Mission
To restore and preserve for future generations lighthouses deemed excess pursuant to the national lighthouse historic preservation act of 2000; to secure the function of such lighthouses and to ensure that such lighthouses remain useful and important to their local communities; to document the history of such lighthouses and their keepers.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| IN DECEMBER 2017 THE ORGANIZATION ACQUIRED THE BUTLER FLATS LIGHTHOUSE IN NEW BEDFORD, MASSACHUSETTS FROM THE GSA AUCTION TO RESTORE AND PRESERVE IT FOR FUTURE GENERATIONS. SINCE THEN, THE ORGANIZATION FOCUSED ON CREATING A PLAN TO BEST ACCOMPLISH ITS GOALS. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAVID DRAPER | Director | - | $0 | - | - |
| ROBERT DRAPER | President/Clerk/Director | PT | $0 | - | - |
| CATHERINE V SERTICH | Treasurer | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Mass Light Ltd
- EIN
- 82-3440026
- Phone
- 5205712298
- Address
- PO BOX 31000, TUCSON, AZ 85751
Signing Officer
- Name
- Robert Draper
- Title
- President
- Phone
- 5205712298
- Signed
- 2024-05-07
- Discuss with paid preparer
- Yes
Preparer
- Firm
- R & a Cpas a Professional Corporation
- Address
- 4542 E CAMP LOWELL STE 100, TUCSON, AZ 85712
- Preparer
- Nathaniel Eggman
- Phone
- 5208814900
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: computer expenses. Amount: 78. Description: state tax expense. Amount: 35. Description: insurance expense. Amount: 1,620. Description: licenses and permits. Amount: 55. Total to form 990-ez, line 16: 1,788.”
Form 990-ez, Part I, Line 20 - Other Changes in Net Assets
“Description: book tax difference accrued interest expense. Amount: -1,625.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: butler flats lighthouse in new bedford, ma. Beg. Of year amount: 72,000. End of year amount: 72,000.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: loan from related party. Beg. Of year amount: 126,490. End of year amount: 128,114.”
Raw XML Appendix143 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 | 5205712202 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6160 E BROADWAY BLVD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | TUCSON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 85711 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 20075 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 16874 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 45 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -3200 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1457 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 92075 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 88874 |
| IRS990EZ/GrossReceiptsAmt | 0 | 45 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -34415 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -39240 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -34415 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -39240 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DAVID DRAPER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ROBERT DRAPER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CATHERINE V SERTICH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT/CLERK/DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 72000 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 72000 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -1625 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 1788 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO RESTORE AND PRESERVE FOR FUTURE GENERATIONS LIGHTHOUSES DEEMED EXCESS PURSUANT TO THE NATIONAL LIGHTHOUSE HISTORIC PRESERVATION ACT OF 2000; TO SECURE THE FUNCTION OF SUCH LIGHTHOUSES AND TO ENSURE THAT SUCH LIGHTHOUSES REMAIN USEFUL AND IMPORTANT TO THEIR LOCAL COMMUNITIES; TO DOCUMENT THE HISTORY OF SUCH LIGHTHOUSES AND THEIR KEEPERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | IN DECEMBER 2017 THE ORGANIZATION ACQUIRED THE BUTLER FLATS LIGHTHOUSE IN NEW BEDFORD, MASSACHUSETTS FROM THE GSA AUCTION TO RESTORE AND PRESERVE IT FOR FUTURE GENERATIONS. SINCE THEN, THE ORGANIZATION FOCUSED ON CREATING A PLAN TO BEST ACCOMPLISH ITS GOALS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 126490 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 128114 |
| 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 | 3245 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 45 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 45 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 40 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 79 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 164 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 164 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 45 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 40 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 79 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 164 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 164 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: COMPUTER EXPENSES. AMOUNT: 78. DESCRIPTION: STATE TAX EXPENSE. AMOUNT: 35. DESCRIPTION: INSURANCE EXPENSE. AMOUNT: 1,620. DESCRIPTION: LICENSES AND PERMITS. AMOUNT: 55. TOTAL TO FORM 990-EZ, LINE 16: 1,788. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: BOOK TAX DIFFERENCE ACCRUED INTEREST EXPENSE. AMOUNT: -1,625. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: BUTLER FLATS LIGHTHOUSE IN NEW BEDFORD, MA. BEG. OF YEAR AMOUNT: 72,000. END OF YEAR AMOUNT: 72,000. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: LOAN FROM RELATED PARTY. BEG. OF YEAR AMOUNT: 126,490. END OF YEAR AMOUNT: 128,114. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT DRAPER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5205712298 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-05-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MASS LIGHT LTD |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MASS |
| ReturnHeader/Filer/EIN | 0 | 823440026 |
| ReturnHeader/Filer/PhoneNum | 0 | 5205712298 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 31000 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TUCSON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AZ |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 85751 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 860550947 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | R & A CPAS A PROFESSIONAL CORPORATION |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4542 E CAMP LOWELL STE 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | TUCSON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AZ |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 85712 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5208814900 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NATHANIEL EGGMAN |
| ReturnHeader/ReturnTs | 0 | 2024-05-09T16:28:57-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | ROBERT |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | DRAPER |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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