Light in Action Inc

Nonprofit profile at a glance

EIN
270894991
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024, Form 990-N 2015
Location
Sierra Vista, AZ, USA
Phone
5202652826
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Film, Video

Official website

Reported finances

Revenue
$283,756
Expenses
$282,508
Assets
$60,635
Liabilities
$4,195

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Arlen Isaak (President)
  • Cynthia Isaak (Vice President)

Highest reported compensation

  • Arlen Isaak (President): $39,150 total reported compensation
  • Joel Craig (Director of Production): $34,884 total reported compensation

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

Overview

Mission

The Organization is organized for charitable purposes under Section 501 C 3. Our Mission is to produce and promote significant historical, cultural and/or religious multi media resources that do not contradict the Bible and our beliefs therein derived.To equip people with these resources and train others in multi media production and biblical and cross cultural studies.

What it reported doing in 2025

Dubbing of short film Hagar into Spanish along with production of Spanish Music Video. Dubbing of short film Sincere Questions into Arabic. Post Production for short film First Day. Production/Post-Production of documentary Invisible Alliance. Translation of Tetelestai series into Brazilian Sign Language.

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

SUPPORTED - A large share of available resources goes toward mission work and revenue has grown recently. A relatively small share of voting board members are independent and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 55
  • Accountability: 33
  • Sustainability: 26
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.6%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 25%; rating input score 25; 17th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.4%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 26.2%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 18.7% per year; rating input score 100; 85th percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 99.6% of revenue deployed · 100% of spending went to programs
  • Governance: 1 of 4 board members independent · 4 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $283K in reported program spending
  • Leadership: top reported pay $39K · 4 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Contacts: How to reach this organization
  • Money network: 4 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: Independent voting board scored 25/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.