Armor of Light

Nonprofit profile at a glance

EIN
871498890
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Herndon, PA, USA
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$1,185,032
Expenses
$389,793
Assets
$1,832,839
Liabilities
$899,633

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Highest reported compensation

  • BENUEL KING (ADMINISTRATOR): $71,290 total reported compensation
  • STEVIE STOLTZFUS (BOARD MEMBER): $600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Armor of light exists to serve individuals and their families by providing christian resources and biblical direction to encourage spiritual growth for hurting souls by helping them into greater knowledge of our lord and savior jesus christ.

What it reported doing in 2024

Provide christian counseling and resources

Operating model

Revenue model
Donor-supported. 80% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 74
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 25.1%; rating input score 25
  • Program expense ratio: 73.4%; rating input score 73
  • Fundraising efficiency: $31.67 raised per $1 spent on fundraising; rating input score 69; 69th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 67.1%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 4.7; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.49; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 18.4%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 14% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 91.4% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 55% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 25.1% of revenue deployed · 73.4% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $286K in reported program spending
  • Leadership: top reported pay $71K · 8 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 25/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.