Civic Intelligence

The Light Foundation Inc

990EZ • Fiscal year 2023 • EIN 83-1691154

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 08, 2024

Organization ProfileLIGHTFOUNDATIONSC.ORG
PO Box 308Pageland, SC 29728

(843) 675-3224

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 2023

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2023

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

67th percentile

13%

Faster asset growth than 67% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

31st percentile

-12%

Faster revenue growth than 31% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$65,263

Up $7,445 (+13%) from 2022

Net Assets

Up

$65,263

Up $7,445 (+13%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin65th percentile

Revenue

Down

$59,012

Down $8,182 (-12%) from 2022

Expenses

Down

$51,567

Down $17,465 (-25%) from 2022

Net Income

Up

$7,445

Up $9,283 (+505%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$80K$60K$40K$20K$0Assets 2018: $37,053Liabilities 2018: $0Net Assets 2018: $37,0532018Assets 2019: $42,791Liabilities 2019: $0Net Assets 2019: $42,7912019Assets 2020: $43,678Net Assets 2020: $43,6782020Assets 2021: $59,657Net Assets 2021: $59,6572021Assets 2022: $57,818Net Assets 2022: $57,8182022Assets 2023: $65,263Net Assets 2023: $65,2632023Assets 2024: $31,275Net Assets 2024: $31,2752024

Highlighted filing

2023

Assets$65,263
Liabilities-
Net Assets$65,263
Open 2023 Filing

Operations Trend

Revenue Growth31st percentile

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

$100K$50K$0-$50KRevenue 2018: $53,646Expenses 2018: $16,593Net Income 2018: $37,0532018Revenue 2019: $81,768Expenses 2019: $76,030Net Income 2019: $5,7382019Revenue 2020: $79,164Expenses 2020: $78,277Net Income 2020: $8872020Revenue 2021: $52,537Expenses 2021: $36,558Net Income 2021: $15,9792021Revenue 2022: $67,194Expenses 2022: $69,032Net Income 2022: -$1,8382022Revenue 2023: $59,012Expenses 2023: $51,567Net Income 2023: $7,4452023Revenue 2024: $9,299Expenses 2024: $43,287Net Income 2024: -$33,9882024

Highlighted filing

2023

Revenue$59,012
Expenses$51,567
Net Income$7,445
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 8, 2024
Return Version
2023v5.0
Gross Receipts
$138,080
Mission and Program Overview

Mission

To improve the quality of life for individuals in our communities and to support the groups and organizations that are already making a positive impact in our area - lancaster, kershaw, and cheterfield counties in south carolina.

Program Services

DescriptionGrantsExpenses
TO IMPROVE THE QUALITY OF LIFE FOR INDIVIDUALS IN OUR COMMUNITIES AND TO SUPPORT THE GROUPS AND ORGANIZATIONS THAT ARE ALREADY MAKING A POSITIVE INPACT IN OUR AREA.$49,718$51,567
ACTIVITIES THAT ARE CONDUCTED BY THE ORGANIZATION WHICH SERVES THE ORGANIZATION'S EXEMPT PURPOSE.--
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID SIDESBoard Member-$0--
BRIAN BROUGHTONPresident-$0--
DUSTIN CATOETreasurer-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction/golf to$138,063$44,331$79,068$-34,737
Total Events$138,063$44,331$79,068$-34,737
Filing and Contact Details

Filer

Filer Name
The Light Foundation Inc
EIN
83-1691154
Address
PO BOX 308, PAGELAND, SC 29728

Signing Officer

Name
Dustin Catoe
Title
Treasurer
Signed
2024-11-08

Preparer

Firm
Mcnair Mclemore Middlebrooks & Co LLC
Address
POST OFFICE BOX ONE, MACON, GA 31202-0001
Preparer
Jason a Peacock
Phone
4787466277
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“Cash contribution: 49,718”

Form 990-ez, Part I, Line 16

“Expenses 1,849 total 1,849”

Form 990-ez, Part III

“To improve the quality of life for individuals in our communities and to support the groups and organizations that are already making a positive impact in our area - lancaster, kershaw, and cheterfield counties in south carolina.”

Form 990-ez, Part III, Line 31

“Activities that are conducted by the organization which serves the organization's exempt purpose.”

Raw XML Appendix139 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DUSTIN CATOE
IRS990EZ/BooksInCareOfDetail/PhoneNum08436753224
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 308
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PAGELAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029728
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt057818
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt065263
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt093732
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt07445
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt057818
IRS990EZ/Form990TotalAssetsGrp/EOYAmt065263
IRS990EZ/FundraisingGrossIncomeAmt044331
IRS990EZ/GrantsAndSimilarAmountsPaidAmt049718
IRS990EZ/GrossReceiptsAmt0138080
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt017
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt057818
IRS990EZ/NetAssetsOrFundBalancesEOYAmt065263
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt057818
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt065263
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVID SIDES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BRIAN BROUGHTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DUSTIN CATOE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt01849
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO IMPROVE THE QUALITY OF LIFE FOR INDIVIDUALS IN OUR COMMUNITIES AND TO SUPPORT THE GROUPS AND ORGANIZATIONS THAT ARE ALREADY MAKING A POSITIVE IMPACT IN OUR AREA - LANCASTER, KERSHAW, AND CHETERFIELD COUNTIES IN SOUTH CAROLINA.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO IMPROVE THE QUALITY OF LIFE FOR INDIVIDUALS IN OUR COMMUNITIES AND TO SUPPORT THE GROUPS AND ORGANIZATIONS THAT ARE ALREADY MAKING A POSITIVE INPACT IN OUR AREA.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1ACTIVITIES THAT ARE CONDUCTED BY THE ORGANIZATION WHICH SERVES THE ORGANIZATION'S EXEMPT PURPOSE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt049718
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt051567
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt079068
IRS990EZ/SpecialEventsNetIncomeLossAmt0-34737
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0SC
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt051567
IRS990EZ/TotalProgramServiceExpensesAmt051567
IRS990EZ/TotalRevenueAmt059012
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0LIGHTFOUNDATIONSC.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0138080
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0128724
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt075445
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt079164
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt081768
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0503181
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt033
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0503181
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0138080
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0128724
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt075445
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt079164
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt081768
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0503181
IRS990ScheduleA/TotalSupportAmt0503181
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt093732
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt093732
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt079068
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION/GOLF TO
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0138063
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0138063
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt044331
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt044331
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-34737
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt079068
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt079068
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CASH CONTRIBUTION: 49,718
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES 1,849 TOTAL 1,849
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO IMPROVE THE QUALITY OF LIFE FOR INDIVIDUALS IN OUR COMMUNITIES AND TO SUPPORT THE GROUPS AND ORGANIZATIONS THAT ARE ALREADY MAKING A POSITIVE IMPACT IN OUR AREA - LANCASTER, KERSHAW, AND CHETERFIELD COUNTIES IN SOUTH CAROLINA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACTIVITIES THAT ARE CONDUCTED BY THE ORGANIZATION WHICH SERVES THE ORGANIZATION'S EXEMPT PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DUSTIN CATOE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LIGHT FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LIGH
ReturnHeader/Filer/EIN0831691154
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 308
ReturnHeader/Filer/USAddress/CityNm0PAGELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029728
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581094351
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0POST OFFICE BOX ONE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MACON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0312020001
ReturnHeader/PreparerPersonGrp/PhoneNum04787466277
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JASON A PEACOCK
ReturnHeader/ReturnTs02024-11-11T16:17:07-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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.

Open filing
Assets
$65,263
Liabilities
-
Net assets
$65,263
Revenue
$59,012
Expenses
$51,567
Net income
$7,445
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$31.3$31.3$9.30$43.3$34.0
2023Detailed filing. Detailed filing data is available for this year.$65.3$65.3$59.0$51.6$7.45
2022Detailed filing. Detailed filing data is available for this year.$57.8$57.8$67.2$69.0$1.84
2021Detailed filing. Detailed filing data is available for this year.$59.7$59.7$52.5$36.6$16.0
2020Detailed filing. Detailed filing data is available for this year.$43.7$43.7$79.2$78.3$0.89
2019Detailed filing. Detailed filing data is available for this year.$42.8$0.00$42.8$81.8$76.0$5.74
2018Summary only. Only limited summary data is available for this year.$37.1$0.00$37.1$53.6$16.6$37.1