Civic Intelligence

Armor of Light

990 • Fiscal year 2024 • EIN 87-1498890

Jan 01, 2024 to Dec 31, 2024 • Filed on Jan 22, 2026

Organization Profile
1339 Sucker StHerndon, PA 17830

(717) 670-9969

Siviq Scores

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

Liabilities / Assets

84th percentile

0.49x

Higher debt load relative to assets than 84% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.76x

Higher debt load relative to revenue than 86% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

94th percentile

67%

Higher net margin than 94% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

54th percentile

$71,290

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

93rd percentile

76%

Faster asset growth than 93% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

94th percentile

168%

Faster revenue growth than 94% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$1,832,839

Up $790,342 (+76%) from 2023

Net Assets

Up

$933,206

Up $800,239 (+602%) from 2023

Liabilities

Down

$899,633

Down $9,897 (-1.1%) from 2023

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin94th percentile

Revenue

Up

$1,185,032

Up $743,246 (+168%) from 2023

Expenses

Up

$389,793

Up $80,545 (+26%) from 2023

Net Income

Up

$795,239

Up $662,701 (+500%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2023: $1,042,497Liabilities 2023: $909,530Net Assets 2023: $132,9672023Assets 2024: $1,832,839Liabilities 2024: $899,633Net Assets 2024: $933,2062024

Highlighted filing

2024

Assets$1,832,839
Liabilities$899,633
Net Assets$933,206
Open 2024 Filing

Operations Trend

Revenue Growth94th percentile

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

$1.5M$1.0M$500K$0Revenue 2023: $441,786Expenses 2023: $309,248Net Income 2023: $132,5382023Revenue 2024: $1,185,032Expenses 2024: $389,793Net Income 2024: $795,2392024

Highlighted filing

2024

Revenue$1,185,032
Expenses$389,793
Net Income$795,239
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jan 22, 2026
Return Version
2024v5.2
Gross Receipts
$1,189,092
Mission and Program Overview

Mission

Armor of light exists to serve individuals and their families by providing christian resources and biblical direction to encourage spiritual growth for hurting souls by helping them into greater knowledge of our lord and savior jesus christ.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$761,524-
Accounts Receivable$69,800$78,934▲ $9,134
Land, Buildings, and Equipment, Net$62,712$70,455▲ $7,743
Cash and Non-Interest-Bearing Accounts$14,066$46,682▲ $32,616
Inventories for Sale or Use$3,800$6,000▲ $2,200
Total Assets$1,042,497$1,832,839▲ $790,342
Other Assets Total$892,119$869,244▼ $22,875
Liabilities
Other Liabilities$901,177$892,607▼ $8,570
Accounts Payable and Accrued Expenses$8,353$5,833▼ $2,520
Deferred Revenue-$1,193-
Total Liabilities$909,530$899,633▼ $9,897
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$132,967$855,149▲ $722,182
Net Assets With Donor Restrictions-$78,057-
Total Net Assets Fund Balance$132,967$933,206▲ $800,239
Total Liabilities and Net Assets / Fund Balance$1,042,497$1,832,839▲ $790,342

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$66,072$2,034$68,106
Other Land Buildings$4,383$712$5,095
Other Assets Org$869,244--
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Benuel KingAdministratorFT$71,290$71,290
Stevie StoltzfusBoard Member-$600$600

Board Members and Trustees

NameTitle
Ivan StoltzfusChairman
David PetersheimBoard Member
Ephraim MillerBoard Member
Cliff KreiderSecretary
Jonas EschTreasurer
Mel WengerVice Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$952,551
Program Service Revenue
$216,800
Investment Income
$15,372
Other Revenue
$309
All Other Contributions
$948,611
Change in Net Assets
$795,239

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,185,032
Revenue Not Reported on Form 990
$13,799
Total Revenue per Audited Statements
$1,198,831
Total Revenue per Form 990
$1,185,032
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$245,469
Salaries, Compensation, and Employee Benefits$144,324
Total Fundraising Expense$30,079
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$73,034--$73,034
Current Officers, Directors, Trustees, and Key Employees$17,822$53,468-$71,290
Travel$57,249--$57,249
Interest$37,430--$37,430
Advertising--$30,079$30,079
Occupancy$8,316$729-$9,045
Fees for Services Accounting-$8,486-$8,486
Other Expenses$847$4,281-$5,128
Information Technology-$3,699-$3,699
Depreciation Depletion$2,352--$2,352
Office Expenses-$2,055-$2,055
Insurance$463$152-$615
Fees for Services Legal-$248-$248
All Other Expenses-$98-$98
Total Functional Expenses$285,938$73,776$30,079$389,793

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$398,592
Expenses per Audited Statements$389,793
Total Expenses per Form 990$389,793
Expenses Not Reported on Form 990$8,799
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,060
Fundraising Gross Income$4,060
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Mel WengerBoard MemberAol Purchased Part of Mels Share of PropNo$46,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Finance$892,607
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“No review was or will be performed by the board prior to filing. The review has been delegated to the administrator.”

Conflict of interest policy compliance Part VI line 12C

“Armor of light has a conflict of interest policy on file.”

Governing documents etc available to public Part VI line 19

“Armor of light makes its annual reviewed financial statements and other governing documents available upon request.”

Part VII response or note to any other line in Part VII

“Column (D) is $2,290 higher than the amount reported on 2024 W-2 amount for the Adminstrator. This is because payments related to commuting expense were erroneously excluded from reported 2024 W-2 compensation (see schedule L, supplemental info). These amounts will be included in the individuals 2025 W-2.”

Filing and Contact Details

Filer

Filer Name
Armor of Light
EIN
87-1498890
In Care Of
% DAVID PETERSHEIM
Address
1339 SUCKER ST, Herndon, PA 17830

Signing Officer

Name
David Petersheim
Title
Administrator
Signed
2026-01-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benuel King
Formed
2022
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
8

Preparer

Firm
Payne White and Schmutz CPA Pa
Address
114 WN 1ST STREET, Seneca, SC 29678
Preparer
Christian J Schmutz CPA
Phone
8648821937
Supplemental Narrative

Additional Explanations

Amended return information

“AOL COMPLETED A FINANCIAL STATEMENT AUDIT AFTER FILING ITS FY 2024 990. SOME OF THE AUDITED NUMBERS WERE DIFFERENT ENOUGH TO PROMPT AOL TO FILE AN AMENDED 990. CHANGES INCLUDE: line 1c, 1f, 1g, 2a, 8a and 8b on Part VIII:Statement of Revenue; line 5 on Part IX:Statement of Functional Expenses; line 17 and line 2&line 12 on Part X:Balance Sheet (related to reclassification of $761,524 from investment to temporary cash investment); line 2 on Part XI:Reconciliation of Net Assets; line 1, line 2, and line 12 on Schedule A, Part III, Section A; and add Schedule D, Parts XI, XII, & XIII.”

Financial Statement Notes

Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)

“Armor of Light has adopted accounting principles related to accounting for uncertainty in income taxes. Armor of Lights policy is to record a liability for any tax position taken that is beneficial to Armor of Light, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Penalties and interest related to underpayment of income taxes are not recorded as income taxes but as penalties and interest expense. Management believes there are no such positions as of year-end and, accordingly, no liability has been accrued.”

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0487024
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt015372
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01630878
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IRS990ScheduleD/DonatedServicesUseFcltsAmt08799
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt066072
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02034
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt068106
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0869244
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT-OF-USE ASSET - FINANCE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04383
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0712
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05095
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0892607
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY - FINANCE
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IRS990ScheduleD/RevenueSubtotalAmt01185032
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Armor of Light has adopted accounting principles related to accounting for uncertainty in income taxes. Armor of Lights policy is to record a liability for any tax position taken that is beneficial to Armor of Light, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Penalties and interest related to underpayment of income taxes are not recorded as income taxes but as penalties and interest expense. Management believes there are no such positions as of year-end and, accordingly, no liability has been accrued.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)
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IRS990ScheduleD/TotalLiabilityAmt0892607
IRS990ScheduleD/TotalRevenuePerForm990Amt01185032
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01198831
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MEL WENGER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt046000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0AOL PURCHASED PART OF MELS SHARE OF PROP
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/PersonNm0BENUEL KING
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/RlnDisqualifiedPersonOrgTxt0ADMINISTRATOR TO AOL
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IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/TransactionDesc0TRANSPORTATION EXPENSES TO BE CORRECTED IN 25
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0ARMOR OF LIGHT INADVERTENTLY AND UNKNOWINGLY SUBJECTED THE ORGANIZATION TO EXCESS BENEFIT TRANSACTIONS IN THE CURRENT AND PRIOR FISCAL YEAR BY PAYING FOR THE COMMUTING EXPENSES OF AN INDIVIDUAL DEFINED AS A DISQUALIFIED PERSON, FOR THE INDIVIDUALS CONVENIENCE, AND NOT RUNNING THESE TRANSACTIONS THROUGH PAYROLL. A CATCH-UP CORRECTION WILL BE MADE BY INCLUDING THESE AMOUNTS ON A 2025 FORM W-2.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Supplemental Information for Schedule L
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AOL COMPLETED A FINANCIAL STATEMENT AUDIT AFTER FILING ITS FY 2024 990. SOME OF THE AUDITED NUMBERS WERE DIFFERENT ENOUGH TO PROMPT AOL TO FILE AN AMENDED 990. CHANGES INCLUDE: line 1c, 1f, 1g, 2a, 8a and 8b on Part VIII:Statement of Revenue; line 5 on Part IX:Statement of Functional Expenses; line 17 and line 2&line 12 on Part X:Balance Sheet (related to reclassification of $761,524 from investment to temporary cash investment); line 2 on Part XI:Reconciliation of Net Assets; line 1, line 2, and line 12 on Schedule A, Part III, Section A; and add Schedule D, Parts XI, XII, & XIII.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE PERFORMED BY THE BOARD PRIOR TO FILING. THE REVIEW HAS BEEN DELEGATED TO THE ADMINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ARMOR OF LIGHT HAS A CONFLICT OF INTEREST POLICY ON FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ARMOR OF LIGHT MAKES ITS ANNUAL REVIEWED FINANCIAL STATEMENTS AND OTHER GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Column (D) is $2,290 higher than the amount reported on 2024 W-2 amount for the Adminstrator. This is because payments related to commuting expense were erroneously excluded from reported 2024 W-2 compensation (see schedule L, supplemental info). These amounts will be included in the individuals 2025 W-2.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Amended return information
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VII response or note to any other line in Part VII
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalProgramServiceRevenueAmt0216800
IRS990/TotalReportableCompFromOrgAmt071890
IRS990/TotalRevenueGrp/ExclusionAmt015372
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0217109

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$1,832,839
Liabilities
$899,633
Net assets
$933,206
Revenue
$1,185,032
Expenses
$389,793
Net income
$795,239
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.83$0.90$0.93$1.19$0.39$0.80
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.91$0.13$0.44$0.31$0.13