Light 2 the World

Nonprofit profile at a glance

EIN
473730290
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2019
Location
Beaverton, OR, USA
Phone
9712972700
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services
Affiliation
Christianity

Reported finances

Revenue
$475,387
Expenses
$296,454
Assets
$508,311
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Michael Tamang (President)
  • Holly Tamang (Vice President)

Highest reported compensation

  • Michael Tamang (President): $91,897 total reported compensation
  • Linnea Anderson (Discipleship Coordinator): $16,945 total reported compensation

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

Overview

Mission

L2W is a nonprofit interdenominational Christian organization supporting cross cultural ministries discipleship training and childrens homes in Nepal and Southeast Asia.

What it reported doing in 2025

Conduct conferences and seminars relational ministries life skills training and character development for local villages and churches throughout Nepal. Focus on Youth & Pastor Leadership & Discipleship encompassing training in music worship leadership Biblical studies and the cost of interns training to become staff for the Transformation Training Center TTC.

Operating model

Revenue model
Donor-supported. 98% 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 - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 31
  • Transparency & Controls: 75
  • Accountability: 100
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29.4%; rating input score 29
  • Program expense ratio: 44.7%; rating input score 45
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • 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: 98.3%; rating input score 98; 60th 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 37.6%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 1.71; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 36.7%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 16.2% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 20.7% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 29.4% of revenue deployed · 44.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $133K in reported program spending
  • Leadership: top reported pay $92K · 10 people listed
  • Consistency: 42 of 43 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 6 filing years from 2020 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 — Financial Efficiency: Mission deployment rate scored 29/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 45/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.