Light To The Nations Inc

Nonprofit profile at a glance

EIN
205598149
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Endicott, NY, USA
Phone
4698261188
Rating
77
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$594,915
Expenses
$537,297
Assets
$113,796
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • PHILIP MURDOCH (President)
  • RENEE MURDOCH (Vice President)

Highest reported compensation

  • PHILIP MURDOCH (President): $61,500 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 spread the Gospel of Jesus Christ internationall through church planting, equipping pastors & volunteers, and providing humanitarian aid.

What it reported doing in 2025

In 2025, Light to the Nations supported 25 churches in Rio de Janeiro; funded 33 churches throughout Brazil; had 37 weekly services in churches with average attendance of 9,000 people across all campuses; baptized 476 individuals; partipated in and financially supported Rio Dream Center programs to provide 976 specialized medial appointments; provided professional coures for 656 students to graduate who did not have access to professional education; coordinated 15 mission trips; and received and mobilized approximately 177 international volunteers.

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 64% 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: 90
  • Transparency & Controls: 79
  • Accountability: 52
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.4%; rating input score 87
  • Program expense ratio: 96.8%; rating input score 97
  • Fundraising efficiency: $132.51 raised per $1 spent on fundraising; rating input score 87; 87th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.7%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 11.4%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 16% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 11.5% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 9.5% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 87.4% of revenue deployed · 96.8% of spending went to programs
  • Governance: 4 of 5 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $520K in reported program spending
  • Leadership: top reported pay $62K · 5 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules · includes major donors and foreign activity
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 6 of 7 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.