Jerusalem Lights Inc

Nonprofit profile at a glance

EIN
264006143
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Lubbock, TX, USA
Phone
8067733760
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.
Affiliation
Judaism

Official website

Reported finances

Revenue
$290,736
Expenses
$415,902
Assets
$162,468
Liabilities
$2,401

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

Leadership & pay

4 people listed

Executive titles in this filing

  • RABBI CHAIM RICHMAN (PRESIDENT)

Highest reported compensation

  • BRODY GIBSON (SECRETARY): $7,000 total reported compensation

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

Overview

Mission

Jerusalem lights seeks to provide and share the wisdom of traditional torah teachings with all sincere spiritual seekers regardless of their race, religion, gender or orientation, emphasizing the ennoblement of the human spirit, the brotherhood of mankind, and the nurturing and development of each individual's personal faith and relationship with the creator.

What it reported doing in 2025

Grants in the amount of 400,000 to jerusalem lights israel (a registered israeli non-profit organization) which has the same primary exempt purpose as jerusalem lights, inc., were used to help fund the creation of 88 educational weekly videos and podcasts, which can be viewed on the jerusalem lights youtube channel listed at: https://www.youtube.com/c/jerusalemlightsrabbichaimrichman this includes research, preparation and editing. In addition to the 88 weekly videos, the grants were used to fund the research, preparation and editing of 32 zoom classes on biblical studies. An archive of recordings of these classes (from isaiah chapter 31 to ezekiel chapter 11, with special classes on the subject of holidays and festivals) can be accessed here: https://www.rabbirichman.com/video-library. Additionally, the organization funded an upgrade of computer equipment for the jerusalem lights office to assist in its communications and educational outreach. Additionally, the organization funded the production of the original, full length feature film of biblical and archeological research, "secrets of the hebrew alphabet: part two - transformation" released to the public on january 12, 2025 and available for viewing here: https://youtu.be/ir2arm- cy1i? Si=6rzwmjp_n8um0fr_ the organization funded the research, writing and preparation of three additional full length feature films of biblical and archeological research, 'the quantom menorah', 'the exodus before the exodus- and 'sacred direction: spatial orientation in the bible'. 'the quantom menorah' was released december 7, 2025 and available for viewing here: https://youtu.be/xt61ldh1fk4. 'the exodus before the exodus' was released january 11, 2026 and available for viewing here: https://youtu.be/hm7ahl2oxui? Si=wekcja8wurhvyon0 'sacred direction: spatial orientation in the bible' was released june 4, 2025 and available for viewing here: https://youtu.be/h5nm1ujku6q? Si=gv7riihqne4syhv- additionally, the organization funded the research, writing and production of 'the surfing sage', released to the public on august 8, 2025 and available for viewing here: https://youtu.be/gprd-dj-6hk? Si=uvrns2szucmaflej. Additionally, the organization funded the travel and expenses of a two-man team to moldova and ukraine from august 4 - 7, 2025 to film on location for the production of a documentary film on the subject of jewish prayer in the tradition of various eastern european communities. Research and writing for this film project is currently ongoing.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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 the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 77
  • Accountability: 69
  • Sustainability: 16
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.2%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -43.1%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.39; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 19.9% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 12.3% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 12.1% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.2% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $400K in reported program spending
  • Leadership: top reported pay $7K · 4 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 7 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.