Lux Digital Church

Nonprofit profile at a glance

EIN
861339003
IRS 990 coverage
2021–2023
Forms available
Form 990 2023, Form 990-EZ 2022
Location
Saxonburg, PA, USA
Phone
7246505432
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$217,753
Expenses
$175,222
Assets
$225,761
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • MARK LUTZ (CHAIRMAN AND TEMPORARY TREASURER): $57,544 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The nbsp; mission nbsp; of nbsp; lux nbsp; digital nbsp; church nbsp; is nbsp; to nbsp; share nbsp; the nbsp; good nbsp; news nbsp; of nbsp; jesus nbsp; christ nbsp; and nbsp; to nbsp; help nbsp; others nbsp; follow nbsp; his nbsp; teachings nbsp; we nbsp; do nbsp; this nbsp; through nbsp; live nbsp; digital nbsp; worship nbsp; opportunities nbsp; accountability nbsp; and nbsp; community nbsp; groups nbsp; live nbsp; streams nbsp; and nbsp; opportunities nbsp; to nbsp; serve nbsp; one nbsp; another

What it reported doing in 2023

The organizations primary and sole program service is to share the good news of jesus and to help others follow his teachings. We accomplish through live digital worship opportunities, accountability and community groups, live streams.

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 88% 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 the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 85
  • Accountability: 55
  • Sustainability: 59
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.7%; rating input score 71
  • Program expense ratio: 87.9%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 23rd 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: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.5%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.29; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 32.8%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 50.4% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: -9.9% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 70.7% of revenue deployed · 87.9% of spending went to programs
  • Governance: 6 of 7 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $156K in reported program spending
  • Leadership: top reported pay $58K · 7 people listed
  • Consistency: 25 of 27 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2021 to 2023
  • Contacts: How to reach this organization
  • Money network: 3 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: Governance controls: 6 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.