2026-03-13T11:39:16-05:00 2024-12-31 371119790 MH CPA PLLC 2110 CLEARLAKE BLVD STE 200 CHAMPAIGN IL 61822 990 2024-01-01 320074485 SALT AND LIGHT NFP SALT 2173555654 1819 S PHILO RD URBANA IL 61802 NATHAN MONTGOMERY EXECUTIVE DIRECTOR 2173555654 2026-03-09 1 1 AINDREA N BALAGNA CPA P00852053 2173512000 2026-03-07 2024 2025-03-06 01:10:19Z NATHAN MONTGOMERY 1819 S PHILO RD URBANA IL 61802 5072523 0 X HTTPS://SALTANDLIGHTMINISTRY.ORG/ X 2003 IL SHARING THE LOVE OF GOD BY PROVIDING OPPORTUNITIES FOR THOSE LIVING IN POVERTY TO EQUIP THEMSELVES WITH THE TOOLS THEY NEED TO CREATE LASTING CHANGE IN THEIR LIVES. 9 9 72 1322 0 0 2781619 2344266 2824631 2659038 0 0 48849 69219 5655099 5072523 0 0 0 0 1657338 1740951 0 0 128084 3531451 3237347 5188789 4978298 466310 94225 3412816 3360903 2836696 2690558 576120 670345 X SHARING THE LOVE OF GOD BY PROVIDING OPPORTUNITIES FOR THOSE LIVING IN POVERTY TO EQUIP THEMSELVES WITH THE TOOLS THEY NEED TO CREATE LASTING CHANGE IN THEIR LIVES. 0 0 889853 FOOD PANTRY: A MEMBERSHIP-BASED PROGRAM THAT PROVIDES INDIVIDUALS THE OPPORTUNITY TO USE THEIR SKILLS, TALENTS, GIFTS, AND ABILITIES TO PROVIDE FOOD FOR THEMSELVES AND THEIR FAMILIES. 3499478 2728257 THRIFT STORE: THE STORE SERVES FAMILIES AND INDIVIDUALS STRUGGLING WITH CHRONIC FOOD SECURITY ISSUES AS WELL AS OTHER HOUSEHOLD NEEDS. ALL AREAS OF THE STORE ARE OPEN TO THE COMMUNITY. THE VOLUNTEER ASPECT OF THE PROGRAM ALSO CREATES MEANINGFUL EMPLOYMENT AND TRAINING OPPORTUNITIES. 218983 EDUCATION: THROUGH THE NINE-WEEK FINANCIAL PEACE UNIVERSITY (FPU), AND THE TWELVE-WEEK FAITH AND FINANCE PROGRAM, THE ORGANIZATION PROVIDES INDIVIDUALS THE OPPORTUNITY TO LEARN TOOLS THAT WILL HELP THEM TO THINK BEYOND THEIR SHORT-TERM NEEDS AND PUT THEIR FINANCIAL HOUSE IN ORDER. THERE TWO COMPREHENSIVE PREGRAMS TEACH HOW TO GET OUT OF DEBT, BUDGET FOR EXPENSES, PLAN FOR EMERGENCIES, AND ESTABLISH A FINANCIAL FUTURE THAT INCLUDES GIVING TO OTHERS IN NEED. THE TWO PROGRAMS ARE ON TWO DIFFERENT LEVELS OF EDUCATION TO ACCOMODATE ANY NEED. THE COMPUTER LAB PROGRAM IS DESIGNED TO TEACH BASIC COMPUTER SKILLS AND PROVIDE BASIC COMPUTER ACCESS FOR CHILDREN AND ADULTS IN THE COMMUNITIES. JOBS FOR LIFE IS DESIGNEDTO PROVIDE TRAINING COURSES FOR ADULTS AND IT INCORPORATES BIBLICAL TRUTHS AND STORIES TO HELP MEN AND WOMEN UNDERSTAND THEIR DIGNITY AND GOD-GIVEN IDENTITY AND GIFTS, DEVELOP CHARACTER, AND FOSTER A SUPPORTIVE COMMUNITY THAT WILL EQUIP THEM FOR WORK AND LIFE. THE ADVOCACY PROGRAM IS DESIGNED TO PAIR TRAINED VOLUNTEERS WITH PARTICIPANTS IN PEER SUPPORTIVE RELATIONSHIPS THAT BOTH EMPOWER AND EQUIP PARTICIPANTS WITH THE TOOLS THEY NEED TO CREATE LASTING CHANGE IN THEIR LIVES. 4608314 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 72 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 1 1 1 0 0 IL X X SALT AND LIGHT NFP 2173555654 1819 S PHILO RD URBANA IL 61802 ALISON SMITH CHAIR 4.00 X X 0 0 0 RYAN MAJERES VICE CHAIR 4.00 X X 0 0 0 DESA PHETCHAREUN TREASURER 4.00 X X 0 0 0 LAMAR SCHROCK SECRETARY 4.00 X X 0 0 0 DREW MARTIN BOARD MEMBER 4.00 X 0 0 0 JOSUE PERNILLO BOARD MEMBER 4.00 X 0 0 0 DAE KANG BOARD MEMBER 4.00 X 0 0 0 MARY MCGREW BOARD MEMBER 4.00 X 0 0 0 SAM LIMENTATO BOARD MEMBER 4.00 X 0 0 0 NATHAN MONTGOMERY EXECUTIVE DIRECTOR 45.00 X 70898 0 11939 70898 0 11939 0 0 0 0 0 2344266 1715884 2344266 RETAIL SALES 445100 2261983 2261983 SALVAGE REVENUE 459510 397055 397055 2659038 MISCELLANEOUS 900099 69219 69219 69219 5072523 2728257 0 0 86748 13012 43374 30362 1429280 1296133 84727 48420 106621 101262 3657 1702 118302 102828 9606 5868 6329 6329 7830 6806 636 388 52328 45483 4250 2595 411456 357638 33410 20408 16640 14464 1351 825 107110 93099 8699 5312 64342 55926 5225 3191 43219 37566 3509 2144 COST OF GOODS SOLD 2363743 2363743 REPAIRS AND MAINTENANCE 62955 54721 5111 3123 SUPPLIES AND MATERIALS 29722 25834 2414 1474 MISCELLANEOUS EXPENSES 28163 24479 2287 1397 43510 15320 27315 875 4978298 4608314 241900 128084 193172 196361 59378 53407 233538 263108 27259 17402 2542826 357146 2244258 2185680 655211 644945 3412816 3360903 544733 543367 2291963 2147191 2836696 2690558 X 576120 670345 576120 670345 3412816 3360903 94225 0 X X 0 1 X 1 0 X 690019 487008 1035763 2189715 2344266 6746771 690019 487008 1035763 2189715 2344266 6746771 6746771 17816 7636 22161 48849 69219 165681 6912452 13422134 0.97600 0.98140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 564732 564732 1681484 105678 1575806 71959 67790 4169 224651 183678 40973 2185680 RIGHT OF USE ASSET - FINANCE LEASE 53041 EMPLOYEE RETENTION CREDIT RECEIVABLE 591904 644945 X 5072523 0 5072523 0 5072523 4978298 0 4978298 0 4978298 PART X, LINE 2: THE ORGANIZATION DID NOT FILE TIMELY FORM AG990-IL INFORMATIONAL TAX RETURNS FOR FISCAL YEARS 2023 AND 2024, AND FEDERAL FORM 990 FOR THE YEAR ENDED 2024. THE ORGANIZATION DID FILE TIMELY FEDERAL FORM 990 FOR THE YEAR ENDED 2023 THAT WILL BE AMENDED. WHILE THE RETURNS WERE EXTENDED TO NOVEMBER 15, 2024 AND 2025, RESPECTIVELY, FOR FEDERAL AND ILLINOIS, AS OF FEBRUARY 9, 2026, THE DATE OF THE INDEPENDENT AUDITOR'S REPORT, HOWEVER, BOTH FILINGS ARE PAST DUE. THE DELINQUENT FILINGS CREATE AN OVERALL UNCERTAIN TAX POSITION FOR THE ORGANIZATION. GIVEN THE ORGANIZATION WAS IN GOOD STANDING AS OF THE DATE OF THESE FINANCIAL STATEMENTS AND GIVEN THE IRS'S ADMINISTRATIVE HISTORY OF ABATING SIMILAR PENALTIES FOR NONPROFITS IN NONFRAUD SITUATIONS, NO ACCRUAL FOR POTENTIAL LIABILITIES HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS. X 1673668 RESALE VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO ITS FILING, THE FORM 990 IS EMAILED TO THE BOARD OF DIRECTORS FOR ANY QUESTIONS AND/OR CHANGES. IF NONE, THE RETURN IS SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED AND APPROVED BY AN INDEPENDENT GOVERNING BODY. THE BOARD USES THE EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY TO DETERMINE WHAT THE BROAD INDUSTRY AVERAGE IS. ALONG WITH THAT, THE BOARD ALSO TAKES INTO CONSIDERATION THE SIZE OF THE ORGANIZATION, YEARS OF SERVICE, MINISTRY PERFORMANCE AND RESPONSIBILITES WHEN DETERMINING HIS COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C NO CHANGES HAVE BEEN MADE IN THE PROCESS FROM PRIOR YEAR. SALT AND LIGHT NFP DID NOT FILE THEIR 2024 FORM 990 IN A TIMELY MANNER BECAUSE OF THE ILLINOIS REQUIREMENT FOR AUDITED FINANCIAL STATEMENTS. THE ORGANIZATION WAS UNABLE TO FILE ITS FORM 990 UNTIL A FINAL AUDIT REPORT WAS ISSUED FOR 2024 IN FEBRUARY 2026.THE ORGANIZATION RESPECTFULLY REQUESTS THE ABATEMENT OF THE PENALTIES ASSESSED DUE TO THE LATE FILING OF ITS FORM 990 FOR 2024. FINANCIAL HARDSHIP FORCED SALT AND LIGHT NFP TO DELAY RETAINING THE SERVICES OF A CERTIFIED PUBLIC ACCOUNTANT TO PROVIDE AUDITED FINANCIAL STATEMENTS TO MEET ILLINOIS' REQUIREMENT.