Light of the World Charities Inc

Nonprofit profile at a glance

EIN
650920003
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Stuart, FL, USA
Phone
7722239781
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
International Development

Official website

Reported finances

Revenue
$971,352
Expenses
$1,028,057
Assets
$1,974,481
Liabilities
$233,613

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

Leadership & pay

9 people listed

Executive titles in this filing

  • LORI SANG (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MACDALIE ST-PREUX (DENTIST): $183,852 total reported compensation
  • LORI SANG (EXECUTIVE DIRECTOR): $123,834 total reported compensation
  • ANNA PANCHENKO (FINANCE DIRECTOR): $59,500 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 provide free dental care for uninsured, low-income children from their first birthday through high school graduation.

What it reported doing in 2025

Little lights dentistry provides free dental care for uninsured, low-income children from their first birthday through high school graduation. Emphasis is placed on creating consistent oral health routines with regular dental appointments starting as soon as their first tooth appears, brushing with fluoride toothpaste twice per day, flossing daily, and creating healthy habits that benefit all family members. Little lights dentistry is the only pediatric dental practice in Florida to provide a dental home and long-term free dental care for uninsured, low-income children. Low income is a family income that does not exceed 250% of the federal poverty level.

Operating model

Revenue model
Donor-supported. 96% 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

STRONG - 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: 87
  • Transparency & Controls: 79
  • Accountability: 86
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91%; rating input score 91
  • Program expense ratio: 85.6%; rating input score 86
  • Fundraising efficiency: $44.37 raised per $1 spent on fundraising; rating input score 73; 73rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.8%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 1.92; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 35.7%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 7.7% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 7.2% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 8.2% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 91% of revenue deployed · 85.6% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $881K in reported program spending
  • Leadership: top reported pay $184K · 9 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.