Lighthouse Christian Center
Nonprofit profile at a glance
- EIN
- 352538061
- IRS 990-EZ coverage
- 2022–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2021
- Location
- Summerville, SC, USA
- Rating
- 42
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $53,792
- Expenses
- $38,072
- Assets
- $46,098
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- Carolyn Graham (Vice-President)
People named in this filing
- Byron Graham (Pastor)
- Carolyn Graham (Vice-President)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Religious services.
What it reported doing in 2024
Operation Cool Breeze
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
MIXED - The filed numbers largely add up and program spending has grown recently. 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: 2
- Transparency & Controls: 82
- Sustainability: 60
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 2%; rating input score 2
- Program expense ratio: 2.9%; rating input score 3
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 29.2%; rating input score 81; 81st percentile among comparable filings
- Total-asset coverage ratio: 1.21; rating input score 52; 52nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 58.8% per year; rating input score 100; 94th percentile among comparable filings
- Revenue growth: 2.5% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 37.4% per year; rating input score 100; 93rd percentile among comparable filings
Details
- Where the money goes: 2% of revenue deployed · 2.9% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $1K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 1 filed schedules
- Filing history: 3 filing years from 2022 to 2024
- Contacts: How to reach this organization
- 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 2/100.
- High — Financial Efficiency: Program expense ratio scored 3/100.
- Review — Sustainability: Total-asset coverage ratio scored 52/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.