LION OF LIGHT MINISTRIES INC: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
LION OF LIGHT MINISTRIES INC (EIN 45-5346352)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-07-31
IRS object ID
202402139349201305
Schema version
2023v5.1
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)
Return2024-07-31T10:26:41-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

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 Begin2023-01-01TaxPeriodBeginDt

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
Signature2024-07-31SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonChris J Scoggin CPAPreparerPersonNm
PTINP02311554PTIN
Phone5205683303PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

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$182,050GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$181,797ContributionsGiftsGrantsEtcAmt
Investment Income$253InvestmentIncomeAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$182,050TotalRevenueAmt
Salaries Other Comp Empl Bnft$78,663SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$425FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$1,371OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$322PrintingPublicationsPostageAmt
Other Expenses Total$87,117OtherExpensesTotalAmt
Total Expenses$167,898TotalExpensesAmt
Excess Or Deficit For Year$14,152ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY-$1,044NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$13,108NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$4,502BOYAmt
EOY$15,910EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
EOY$8,630EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,502BOYAmt
EOY$24,540EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,546BOYAmt
EOY$11,432EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY-$1,044BOYAmt
EOY$13,108EOYAmt
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$64,309ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$64,309TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
CHARLES S POWELL
President50.00$52,263
AMANDA POWELL
Treasurer3.00$0
JAMES HEDBERG
Director3.00$0
ROBERT NATH
Director2.00$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$165,819CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$170,146CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$143,990CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$116,334CurrentTaxYearMinus1YearAmt
Current Tax Year$177,371CurrentTaxYearAmt
Total$773,660TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$710CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$4,683CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,853CurrentTaxYearMinus1YearAmt
Current Tax Year$2,639CurrentTaxYearAmt
Total$12,885TotalAmt

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$166,529CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$170,146CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$148,673CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$121,187CurrentTaxYearMinus1YearAmt
Current Tax Year$180,010CurrentTaxYearAmt
Total$786,545TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$13,094CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,616CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$21,622CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,994CurrentTaxYearMinus1YearAmt
Current Tax Year$31,382CurrentTaxYearAmt
Total$96,708TotalAmt

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$13,094CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,616CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$21,622CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,994CurrentTaxYearMinus1YearAmt
Current Tax Year$31,382CurrentTaxYearAmt
Total$96,708TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$689,837PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year$140CurrentTaxYearAmt
Total$140TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year$140CurrentTaxYearAmt
Total$140TotalAmt

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$166,529CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$170,146CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$148,673CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$121,187CurrentTaxYearMinus1YearAmt
Current Tax Year$180,150CurrentTaxYearAmt
Total$786,685TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.87690PublicSupportCY509Pct
Public Support PY5090.91020PublicSupportPY509Pct
Investment Income CY0.00020InvestmentIncomeCYPct
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 (14 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Expenses.1001Advertising and Promotion $22591
Other Expenses.1002Office Expenses $3251
Other Expenses.1005Travel $16088
Other Expenses.1007Conferences, Conventions, and Meetings $508
Other Expenses.1PROGRAM EXPENSES $24780
Other Expenses.2TELEPHONE $5962
Other Expenses.3OUTSIDE LABOR $4792
Other Expenses.4MERCHANT FEES $4285
Other Expenses.5SOFTWARE FEES $2576
Other Expenses.6BANK FEES $1997
Other Expenses.8SUPPLIES $265
Other Expenses.9LICENSES & PERMITS $22
Other Assets.1PREPAIDS - Beginning $0 PREPAIDS - Ending $8630
Total Liabilities.1001Accounts Payable and Accrued Expenses - Beginning $5546 Accounts Payable and Accrued Expenses - Ending $11432

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.