L I G H T Foundation

Nonprofit profile at a glance

EIN
873832254
IRS 990-EZ coverage
2022–2025
Forms available
Form 990 2024, Form 990-EZ 2025
Location
Elmer City, WA, USA
Phone
5094649134
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Natural Resources Conservation and Protection

Official website

Reported finances

Revenue
$116,766
Expenses
$205,459
Assets
$489,717
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • AMELIA MARCHAND (EXECUTIVE DIRECTOR)

People named in this filing

  • AMELIA MARCHAND (EXECUTIVE DIRECTOR)
  • JOAQUIN MARCHAND (BUDGET AND FINANCE OFFICER)
  • JOHN STENSGAR JR (PROJECT COORDINATOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To support native plant conservation and restoration of native plant gathering traditions for pacific northwest tribes.

What it reported doing in 2025

L.i.g.h.t. Foundation (lf) retains four employees, 2 full-time and 2 part-time. Lf revised one initiative to "right relations" with the intent to facilitate and support reciprocal and sustaining ecological relationships. During 2025, lf awarded the eric stensgar memorial scholarship for the first time, launched "embers" (a newsletter supporting cultural fire traditions), started as convener and facilitator for two conservation collaborations (northeast Washington indigenous peoples burning network and tribal greenhouse programs), facilitated two workshops/training events (mn tribal climate camp and stn good fire gathering). Additionally, lf gave three presentations to the public, work groups, and students, published four conservation articles on lf website, and provided five public comments. Lf staff continues to participate in three advisory groups and host the pacific northwest tribal climate change project.

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 96% 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 - The filed numbers largely add up and program spending has grown recently. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 91
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.8%; rating input score 61
  • Program expense ratio: 32%; rating input score 32

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 1st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -76%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 2.38; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 65.6%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 55.2% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 30% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 59.3% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 60.8% of revenue deployed · 32% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $66K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Financial Efficiency: Program expense ratio scored 32/100.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.