Beacon of Light

Nonprofit profile at a glance

EIN
330819192
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2014
Location
Costa Mesa, CA, USA
Phone
9492372584
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Family Planning Centers

Official website

Reported finances

Revenue
$248,941
Expenses
$311,965
Assets
$79,551
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • ANN OWEN (PRESIDENT, S)

Highest reported compensation

  • AMBER L AUGER (EXECUTIVE DI): $70,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to help educate teens regarding their sexual health: to guide them towards healthy decision-making based on the most current medical and scientific data, with the goal of preventing both the physical and emotional consequences of having sex at a young age.

What it reported doing in 2025

We speak to over 10,000 teens in orange county, California a year, talking about the real consequences of treating sex casually. Beacon of light provides a perspective not often heard through the media and popular society, but one that offers hope and support for making wise choices today, safeguarding their future.

Operating model

Revenue model
Donor-supported. 100% 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.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. Some filing-based governance responses are negative or unanswered and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 92
  • Accountability: 6
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.2%; rating input score 68
  • Program expense ratio: 54.4%; rating input score 54
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: Limited
  • Governance controls: 1 of 8 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -25.3%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 22.4%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 93.7% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 9.3% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 14.8% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 68.2% of revenue deployed · 54.4% of spending went to programs
  • Governance: 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $170K in reported program spending
  • Leadership: top reported pay $70K · 2 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.