LION OF LIGHT MINISTRIES INC: Form 990EZ, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
LION OF LIGHT MINISTRIES INC (EIN 45-5346352)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-27
IRS object ID
202601479349201020
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-27T15:45:07-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN853847213PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CS CPA Group PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line121300 N John Wayne Pkwy Ste 110AddressLine1Txt
CityMaricopaCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85139ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN455346352EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LION OF LIGHT MINISTRIESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLIONBusinessNameControlTxt
Phone8038104945PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line142427 W PASEO DRIVEAddressLine1Txt
CityMARICOPACityNm
State AbbreviationAZStateAbbreviationCd
ZIP85138ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHARLES S POWELLPersonNm
Person TitlePresidentPersonTitleTxt
Signature2026-05-27SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonChris J Scoggin CPAPreparerPersonNm
PTINP02311554PTIN
Phone5205683303PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Website AddressWWW.LIONOFLIGHT.ORGWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$115,207GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$115,207ContributionsGiftsGrantsEtcAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$115,207TotalRevenueAmt
Salaries Other Comp Empl Bnft$79,080SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$5,748FeesAndOtherPymtToIndCntrctAmt
Printing Publications Postage$407PrintingPublicationsPostageAmt
Other Expenses Total$29,362OtherExpensesTotalAmt
Total Expenses$114,597TotalExpensesAmt
Excess Or Deficit For Year$610ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$11,708NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$12,318NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$10,308BOYAmt
EOY$951EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$15,184BOYAmt
EOY$18,202EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$25,492BOYAmt
EOY$19,153EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,784BOYAmt
EOY$6,835EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$11,708BOYAmt
EOY$12,318EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeRELIGIOUSPrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomCHURCH SERVICES, ONLINE SERVICES AND BROADCASTS SERVED 1000'S OF PEOPLE AND PRESENTED GOD'S GOOD NEWS WITH EVIDENCE TO SHOW THESE PEOPLE THAT GOD WANTS TO BLESS THEM.DescriptionProgramSrvcAccomTxt
Program Service Expenses$22,291ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$22,291TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
CHARLES S POWELL
President50.00$43,080
AMANDA POWELL
Treasurer3.00$0
JAMES HEDBERG
Director3.00$0
ROBERT NATH
Director2.00$0
MICHAEL HARTMAN
Director0$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCHARLES POWELLPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line142427 W PASEO DRIVEAddressLine1Txt
CityMARICOPACityNm
State AbbreviationAZStateAbbreviationCd
ZIP85138ZIPCd
FieldValueIRS element (for citing)
Phone8038104945PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$143,990CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$116,334CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$177,371CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$131,360CurrentTaxYearMinus1YearAmt
Current Tax Year$111,501CurrentTaxYearAmt
Total$680,556TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,683CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,853CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,639CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,426CurrentTaxYearMinus1YearAmt
Current Tax Year$3,605CurrentTaxYearAmt
Total$21,206TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$148,673CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$121,187CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$180,010CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$136,786CurrentTaxYearMinus1YearAmt
Current Tax Year$115,106CurrentTaxYearAmt
Total$701,762TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$21,622CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,994CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$31,382CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,952CurrentTaxYearMinus1YearAmt
Current Tax Year$12,245CurrentTaxYearAmt
Total$93,195TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$21,622CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,994CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$31,382CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,952CurrentTaxYearMinus1YearAmt
Current Tax Year$12,245CurrentTaxYearAmt
Total$93,195TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$608,567PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$140CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$41CurrentTaxYearMinus1YearAmt
Current Tax Year$101CurrentTaxYearAmt
Total$282TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$140CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$41CurrentTaxYearMinus1YearAmt
Current Tax Year$101CurrentTaxYearAmt
Total$282TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$148,673CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$121,187CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$180,150CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$136,827CurrentTaxYearMinus1YearAmt
Current Tax Year$115,207CurrentTaxYearAmt
Total$702,044TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.86690PublicSupportCY509Pct
Public Support PY5090.87220PublicSupportPY509Pct
Investment Income CY0.00040InvestmentIncomeCYPct
Investment Income PY0.00020InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (13 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Expenses.1001Advertising and Promotion $791
Other Expenses.1002Office Expenses $2622
Other Expenses.1003Information Technology $7772
Other Expenses.1005Travel $9356
Other Expenses.1007Conferences, Conventions, and Meetings $75
Other Expenses.1CONTINUING ED $3000
Other Expenses.2FEES $2413
Other Expenses.3CC FEES $1113
Other Expenses.4BANK FEES $1045
Other Expenses.5SELLING FEES $843
Other Expenses.7SUPPLIES $332
Other Assets.1PREPAIDS - Beginning $15184 PREPAIDS - Ending $18202
Total Liabilities.1001Accounts Payable and Accrued Expenses - Beginning $13784 Accounts Payable and Accrued Expenses - Ending $6835

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