LION OF LIGHT MINISTRIES INC: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LION OF LIGHT MINISTRIES INC (EIN 45-5346352)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-07-03
- IRS object ID
- 202501849349200620
- Schema version
- 2024v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-07-03T10:19:59-07:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 853847213 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CS CPA Group PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21300 N John Wayne Pkwy Ste 110 | AddressLine1Txt |
| City | Maricopa | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85139 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 455346352 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LION OF LIGHT MINISTRIES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LION | BusinessNameControlTxt |
| Phone | 8038104945 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 42427 W PASEO DRIVE | AddressLine1Txt |
| City | MARICOPA | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85138 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHARLES S POWELL | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2025-07-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Chris J Scoggin CPA | PreparerPersonNm |
| PTIN | P02311554 | PTIN |
| Phone | 5205683303 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | WWW.LIONOFLIGHT.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $136,826 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $136,826 | ContributionsGiftsGrantsEtcAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $136,826 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $92,104 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $13,624 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $440 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $32,058 | OtherExpensesTotalAmt |
| Total Expenses | $138,226 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$1,400 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $13,108 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,708 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,910 | BOYAmt |
| EOY | $10,308 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,630 | BOYAmt |
| EOY | $15,184 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,540 | BOYAmt |
| EOY | $25,492 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,432 | BOYAmt |
| EOY | $13,784 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,108 | BOYAmt |
| EOY | $11,708 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | RELIGIOUS | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | CHURCH 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 | $30,929 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $30,929 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| CHARLES S POWELL | ||
| President | 50.00 | $63,714 |
| AMANDA POWELL | ||
| Treasurer | 3.00 | $0 |
| JAMES HEDBERG | ||
| Director | 3.00 | $0 |
| ROBERT NATH | ||
| Director | 2.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHARLES POWELL | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 42427 W PASEO DRIVE | AddressLine1Txt |
| City | MARICOPA | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85138 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8038104945 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $170,146 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $143,990 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $116,334 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $177,371 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $131,360 | CurrentTaxYearAmt |
| Total | $739,201 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $4,683 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,853 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,639 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,426 | CurrentTaxYearAmt |
| Total | $17,601 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $170,146 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $148,673 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $121,187 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $180,010 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $136,786 | CurrentTaxYearAmt |
| Total | $756,802 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,616 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,622 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,994 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,382 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,952 | CurrentTaxYearAmt |
| Total | $96,566 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,616 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $21,622 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,994 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,382 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,952 | CurrentTaxYearAmt |
| Total | $96,566 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $660,236 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $140 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $41 | CurrentTaxYearAmt |
| Total | $181 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $140 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $41 | CurrentTaxYearAmt |
| Total | $181 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $170,146 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $148,673 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $121,187 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $180,150 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $136,827 | CurrentTaxYearAmt |
| Total | $756,983 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.87220 | PublicSupportCY509Pct |
| Public Support PY509 | 0.87690 | PublicSupportPY509Pct |
| Investment Income CY | 0.00020 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00020 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $251 |
| Other Expenses.1002 | Office Expenses $1998 |
| Other Expenses.1003 | Information Technology $9057 |
| Other Expenses.1005 | Travel $8372 |
| Other Expenses.1007 | Conferences, Conventions, and Meetings $3529 |
| Other Expenses.1008 | Interest $2304 |
| Other Expenses.1 | FEES $5730 |
| Other Expenses.2 | TELEPHONE $589 |
| Other Expenses.4 | SUPPLIES $160 |
| Other Expenses.5 | CONTINUING ED $68 |
| Other Assets.1 | PREPAIDS - Beginning $8630 PREPAIDS - Ending $15184 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $11432 Accounts Payable and Accrued Expenses - Ending $13784 |
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