Salt & Light Community Center

Nonprofit profile at a glance

EIN
861567433
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2024
Location
Auburn, ME, USA
Phone
2073767245
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.
Affiliation
Christianity

Official website

Reported finances

Revenue
$389,143
Expenses
$135,187
Assets
$543,226
Liabilities
$192,763

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

Leadership & pay

8 people listed

Executive titles in this filing

  • DARLENE CONANT (EXECUTIVE DIRECTOR)
  • KIMBRE VARNEY (VICE PRESIDENT)

Highest reported compensation

  • DARLENE CONANT (EXECUTIVE DIRECTOR): $8,580 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 mission of the organization is to engage and equip neighbors and volunteers to bring hope, heart and healing through the love of jesus christ

What it reported doing in 2025

Support groups for youth and parents - the youth group provides students with a sense of belonging. It is a melting pot of ideas, emotions, and most importantly faith lessons to ensure the students become rooted in their faith and grow in their relationship with christ. The adult leaders foster leadership, communication, self-confidence, and teamwork skills in an encouraging and safe environment. The parenting support groups offer encouragement to parents to find hope in christ and strength for their parenting journey.

Operating model

Revenue model
Donor-supported. 98% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 35
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 72
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.3%; rating input score 23
  • Program expense ratio: 66.2%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 65.3%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 4.02; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.35; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 6.3%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 23.3% of revenue deployed · 66.2% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $89K in reported program spending
  • Leadership: top reported pay $9K · 8 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 2 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 — Financial Efficiency: Mission deployment rate scored 23/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.