Genesis and Light Center

Nonprofit profile at a glance

EIN
363840086
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2015
Location
Jackson, MS, USA
Phone
6013626736
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Reported finances

Revenue
$444,754
Expenses
$524,269
Assets
$1,750,087
Liabilities
$309,503

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

Leadership & pay

6 people listed

Executive titles in this filing

  • ALBERT WILSON (EXECUTIVE DIRECTOR)
  • ROSALIND NEAL-YARBER (PRESIDENT)

Highest reported compensation

  • ALBERT WILSON (EXECUTIVE DIRECTOR): $110,240 total reported compensation

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

Overview

Mission

To assist youth in developing positive self esteem and moral values while encouraging academic excellence. Our goals are to empower communities by promoting 1.academic excellence. 2. Substance free lifestyles 3.providing them an aternative to crime

What it reported doing in 2025

Genesis and lights individualized one-on-one and small group tutorial sessions along with arts crafts activities were offered to kids ages 5 to 15. Our agencys performance records indicate that 75 disadvantaged youth whose public schools were closed because of the covid-19 pandemic. Participants in our programs demonstrated greater interest in learning, staying in school, a reduction in disciplinary problems at home, and moving toward productive careers. Our services include during school virtual learning, afterschool tutoring, mentoring, counseling, educational assistance, arts and crafts, drama and dance nad extracurricular/enrichment activities.

Operating model

Revenue model
Earned-program. 67% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 93
  • Accountability: 74
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.5%; rating input score 85
  • Program expense ratio: 72.3%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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: 83.3%; rating input score 83; 24th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -17.9%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 3.34; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 21%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 10.2% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 13.3% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 85.5% of revenue deployed · 72.3% of spending went to programs
  • Governance: 5 of 6 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $379K in reported program spending
  • Leadership: top reported pay $110K · 6 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.