Civic Intelligence

The Light Foundation Inc

EIN 83-1691154 • 501(c)3 • Pageland, SC

Profile

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.

PO Box 308Pageland, SC 29728

lightfoundationsc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

5th percentile

-366%

Higher net margin than 5% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

19th percentile

-52%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-84%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$31,275

Down $33,988 (-52%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$31,275

Down $33,988 (-52%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin5th percentile

Revenue

Down

$9,299

Down $49,713 (-84%) from 2023

Expenses

Down

$43,287

Down $8,280 (-16%) from 2023

Net Income

Down

-$33,988

Down $41,433 (-557%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$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

2024

Assets$31,275
Liabilities-
Net Assets$31,275
Open 2024 Filing

Operations Trend

Revenue Growth8th percentile

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$9,299
Expenses$43,287
Net Income-$33,988
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$31,275
Liabilities
-
Net assets
$31,275
Revenue
$9,299
Expenses
$43,287
Net income
-$33,988
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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 29, 2025
Return Version
2024v5.0
Gross Receipts
$24,715
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.$43,047$43,047
ACTIVITIES THAT ARE CONDUCTED BY THE ORGANIZATION WHICH SERVES THE ORGANIZATION'S EXEMPT PURPOSE.--
Compensation and Service Providers
Top Officer Pay81st 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/annual$24,706-$15,416-
Total Events$24,706-$15,416$-15,416
Filing and Contact Details

Filer

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

Signing Officer

Name
Brian Broughton
Title
President
Signed
2025-10-29

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: 43,047”

Form 990-ez, Part I, Line 16

“Expenses bank fees 240 total 240”

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 Appendix135 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/BOYAmt065263
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt031275
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt024706
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-33988
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt065263
IRS990EZ/Form990TotalAssetsGrp/EOYAmt031275
IRS990EZ/GrantsAndSimilarAmountsPaidAmt043047
IRS990EZ/GrossReceiptsAmt024715
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt09
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt065263
IRS990EZ/NetAssetsOrFundBalancesEOYAmt031275
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt065263
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt031275
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/OtherExpensesTotalAmt0240
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/GrantsAndAllocationsAmt043047
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt043047
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt015416
IRS990EZ/SpecialEventsNetIncomeLossAmt0-15416
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0SC
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt043287
IRS990EZ/TotalProgramServiceExpensesAmt043047
IRS990EZ/TotalRevenueAmt09299
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0LIGHTFOUNDATIONSC.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt024706
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0138080
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0128724
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt075445
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt079164
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0446119
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt042
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0446119
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt024706
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0138080
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0128724
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt075445
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt079164
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0446119
IRS990ScheduleA/TotalSupportAmt0446119
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt024706
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt024706
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt015416
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION/ANNUAL
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt024706
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt024706
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-15416
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt015416
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt015416
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CASH CONTRIBUTION: 43,047
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES BANK FEES 240 TOTAL 240
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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN BROUGHTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-29
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/PreparationDt02025-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JASON A PEACOCK
ReturnHeader/ReturnTs02025-10-30T09:07:33-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.