Civic Intelligence

Light in the Darkness Kids Not for Sale

990 • Fiscal year 2023 • EIN 87-3509095

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 04, 2024

PO Box 97238Las Vegas, NV 89193

(813) 335-4508

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Higher debt load relative to assets than 32% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

34th percentile

0.00x

Higher debt load relative to revenue than 34% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

73rd percentile

19%

Higher net margin than 73% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

45th percentile

2.0%

Faster asset growth than 45% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

1st percentile

-91%

Faster revenue growth than 1% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$644,459

Up $12,351 (+2.0%) from 2022

Net Assets

Up

$644,394

Up $12,286 (+1.9%) from 2022

Liabilities

Up

$65

Up $65 from 2022

Revenue

Down

$67,066

Down $720,767 (-91%) from 2022

Expenses

Down

$54,066

Down $101,685 (-65%) from 2022

Net Income

Down

$13,000

Down $619,082 (-98%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2022: $632,108Liabilities 2022: $0Net Assets 2022: $632,1082022Assets 2023: $644,459Liabilities 2023: $65Net Assets 2023: $644,3942023Assets 2024: $620,917Liabilities 2024: $1,932Net Assets 2024: $618,9852024

Highlighted filing

2023

Assets$644,459
Liabilities$65
Net Assets$644,394

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2022: $787,833Expenses 2022: $155,751Net Income 2022: $632,0822022Revenue 2023: $67,066Expenses 2023: $54,066Net Income 2023: $13,0002023Revenue 2024: $41,017Expenses 2024: $66,426Net Income 2024: -$25,4092024

Highlighted filing

2023

Revenue$67,066
Expenses$54,066
Net Income$13,000
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 4, 2024
Return Version
2023v5.1
Gross Receipts
$67,066
Mission and Program Overview

Mission

Provide services for disadvantaged children and adults in the fight to end human trafficking.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$258,361$458,410▲ $200,049
Cash and Non-Interest-Bearing Accounts$338,401$159,372▼ $179,029
Land, Buildings, and Equipment, Net-$26,677-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$632,108$644,459▲ $12,351
Other Assets Total$35,346$0▼ $35,346
Liabilities
Other Liabilities-$65-
Total Liabilities$0$65▲ $65
Net Assets / Fund Balance
Net Assets With Donor Restrictions$632,108$644,394▲ $12,286
Total Net Assets Fund Balance$632,108$644,394▲ $12,286
Total Liabilities and Net Assets / Fund Balance$632,108$644,459▲ $12,351

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,677$6,669$33,346
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin MalonePresident
Shannon RealDirector
Marilyn K MaloneSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$67,018
Program Service Revenue
$0
Investment Income
$48
Other Revenue
$0
All Other Contributions
$67,018
Change in Net Assets
$13,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,066
Grants and Similar Amounts Paid$8,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$23,562--$23,562
Grants to Domestic Individuals$8,000--$8,000
Depreciation Depletion$6,669--$6,669
Fees for Services Legal$6,158--$6,158
Fees for Services Accounting$4,215--$4,215
Office Expenses$2,305--$2,305
Other Expenses$2,046--$2,046
Fees for Services Management$1,000--$1,000
Occupancy$111--$111
Total Functional Expenses$54,066$0$0$54,066
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$65
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
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, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

990,part VI,section B, Line 11B - Form 990,part IV,section B,line 11B

Prior to the board meeting, the organization provided a complete copy of this form 990 to all members of is governing body before filing the form.form 990, part vi, section b, line 12c- form 990, part vi, section b, line 12c - organizations process to reivew form 990 conflicts of interest employees and volunteers must avoid any relationship or activity that might impair, or even appear to impair, their ability to make objective and fair decisions when performing their work. At times, an employee, or volunteer may be faced with situations in which business actions taken on behalf of light in the darkness dba kids not for sale may conflit with the employee's or volunteer's own personal interest. Company property, information or business opportunities may not be used for personal gain. Conflicts of interest could arise in tht following circumstances: being employeed by, or acting as a consultant to, a competitor or potencial competitor, supplier, or contractor, regarless of the nature of the employment, while associated with light in the dark dba kids not for sale. Hiring or supervising family members or closely related persons. Serving as a board member for an outside commercial company or organization. Owning or having a substancial interest in a competitor, supplier, or contractor. Accepting gifts, discounts, favors, or services form a customer/potential customer, competitor, or supplier, unless equally available to all company employees and volunteers. Employees and volunteers with a conflit-of-interest question should seek advice from management. Before engaging in any activity, transaction, or relationship that might otherwise give rise to a conflict of interest, employees must seek review from their manager or the human resources department. Form 990, part vi, section c, line 19 - the organization made its governing documents, conflic of interest policy, and financial statements available to the public during the tax year at any time upon request.

Filing and Contact Details

Filer

Filer Name
Light in the Darkness
EIN
87-3509095
Phone
8133354508
Address
PO BOX 97238, LAS VEGAS, NV 89193

Signing Officer

Name
Kevin Malone
Title
President
Signed
2024-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Malone
Formed
2021
Legal Domicile
Nv
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
2

Preparer

Firm
Michael A Bowman CPA
Address
6320 Canoga Ave Ste 720, Woodland Hills, CA 91367
Preparer
Michael Bowman
Phone
7477555800
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR TO THE BOARD MEETING, THE ORGANIZATION PROVIDED A COMPLETE COPY OF THIS FORM 990 TO ALL MEMBERS OF IS GOVERNING BODY BEFORE FILING THE FORM.FORM 990, PART VI, SECTION B, LINE 12C- FORM 990, PART VI, SECTION B, LINE 12C - ORGANIZATIONS PROCESS TO REIVEW FORM 990 CONFLICTS OF INTEREST EMPLOYEES AND VOLUNTEERS MUST AVOID ANY RELATIONSHIP OR ACTIVITY THAT MIGHT IMPAIR, OR EVEN APPEAR TO IMPAIR, THEIR ABILITY TO MAKE OBJECTIVE AND FAIR DECISIONS WHEN PERFORMING THEIR WORK. AT TIMES, AN EMPLOYEE, OR VOLUNTEER MAY BE FACED WITH SITUATIONS IN WHICH BUSINESS ACTIONS TAKEN ON BEHALF OF LIGHT IN THE DARKNESS DBA KIDS NOT FOR SALE MAY CONFLIT WITH THE EMPLOYEE'S OR VOLUNTEER'S OWN PERSONAL INTEREST. COMPANY PROPERTY, INFORMATION OR BUSINESS OPPORTUNITIES MAY NOT BE USED FOR PERSONAL GAIN. CONFLICTS OF INTEREST COULD ARISE IN THT FOLLOWING CIRCUMSTANCES: BEING EMPLOYEED BY, OR ACTING AS A CONSULTANT TO, A COMPETITOR OR POTENCIAL COMPETITOR, SUPPLIER, OR CONTRACTOR, REGARLESS OF THE NATURE OF THE EMPLOYMENT, WHILE ASSOCIATED WITH LIGHT IN THE DARK DBA KIDS NOT FOR SALE. HIRING OR SUPERVISING FAMILY MEMBERS OR CLOSELY RELATED PERSONS. SERVING AS A BOARD MEMBER FOR AN OUTSIDE COMMERCIAL COMPANY OR ORGANIZATION. OWNING OR HAVING A SUBSTANCIAL INTEREST IN A COMPETITOR, SUPPLIER, OR CONTRACTOR. ACCEPTING GIFTS, DISCOUNTS, FAVORS, OR SERVICES FORM A CUSTOMER/POTENTIAL CUSTOMER, COMPETITOR, OR SUPPLIER, UNLESS EQUALLY AVAILABLE TO ALL COMPANY EMPLOYEES AND VOLUNTEERS. EMPLOYEES AND VOLUNTEERS WITH A CONFLIT-OF-INTEREST QUESTION SHOULD SEEK ADVICE FROM MANAGEMENT. BEFORE ENGAGING IN ANY ACTIVITY, TRANSACTION, OR RELATIONSHIP THAT MIGHT OTHERWISE GIVE RISE TO A CONFLICT OF INTEREST, EMPLOYEES MUST SEEK REVIEW FROM THEIR MANAGER OR THE HUMAN RESOURCES DEPARTMENT. FORM 990, PART VI, SECTION C, LINE 19 - THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS, CONFLIC OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC DURING THE TAX YEAR AT ANY TIME UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2990,PART VI,SECTION B, LINE 11B - FORM 990,PART IV,SECTION B,LINE 11B
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0632108
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IRS990/TotalAssetsGrp/EOYAmt0644459
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IRS990/TotalFunctionalExpensesGrp/TotalAmt054066
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IRS990/TotalLiabilitiesGrp/EOYAmt065
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0644394
IRS990/TotalProgramServiceExpensesAmt054066
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt048
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt067066
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0632108
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0644459
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 97238
IRS990/USAddress/CityNm0LAS VEGAS
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd089193
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0HTTPS://KIDSNOTFORSALE.ORG/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN MALONE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIGHT IN THE DARKNESS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0KIDS NOT FOR SALE
ReturnHeader/Filer/BusinessNameControlTxt0LIGH
ReturnHeader/Filer/EIN0873509095
ReturnHeader/Filer/PhoneNum08133354508
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 97238
ReturnHeader/Filer/USAddress/CityNm0LAS VEGAS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089193
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464913432
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Michael A Bowman CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06320 Canoga Ave Ste 720
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Woodland Hills
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091367
ReturnHeader/PreparerPersonGrp/PhoneNum07477555800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL BOWMAN
ReturnHeader/ReturnTs02024-11-15T13:26:42-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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