Salt & Light Partners
Nonprofit profile at a glance
- EIN
- 861882824
- IRS 990 coverage
- 2023–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025, Form 990-EZ 2022
- Location
- Rochester, Minnesota, United States
- Phone
- (507) 218-2119
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Support N.E.C.
- Affiliation
- Religious (unspecified)
Reported finances
- Revenue
- $398,408
- Expenses
- $374,310
- Assets
- $265,838
- Liabilities
- $74,639
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- GEORGE BEECH (EXECUTIVE DIRECTOR)
People named in this filing
- GEORGE BEECH (EXECUTIVE DIRECTOR)
- CHRISTINE BEECH (BOARD CHAIR)
- JOMARIE MORRIS (BOARD VICE-CHAIR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to care for the mind, body, heart, and spirit of First Responders, their families, and the citizens whom they serve. We believe every person has intrinsic value. That’s why we walk alongside first responders, their families, and those they serve—building trust, sharing life, and offering support in both sorrow and joy. Who we are Salt & Light is truly a partnership. We have assembled a cross-section of board members, advisors, and chaplains to ensure we are woven throughout the community and responsive to the cares and concerns of our neighbors. Accomplish excellence in our service to our community. Our officers demonstrate this with pride, professionalism, integrity, and teamwork in the performance of their duties. The mission of the Minnesota Department of Natural Resources (DNR) is to work with Minnesotans to conserve and manage the state's natural resources, to...
What it reported doing in 2025
Chaplain services through emotional and spiritual support to client organizations, providing support for client organizations, staff and families through more than 3816 hours of service and approximately 983 individual contacts, 1534 group contacts, and 272 critical incident contacts for a total of 2789 contacts.
Operating model
- Revenue model
- Donor-supported. 62% 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
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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 40
- Transparency & Controls: 92
- Accountability: 82
- Sustainability: 42
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 42.7%; rating input score 43
- Program expense ratio: 44.5%; rating input score 44
- Fundraising efficiency: $2.66 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings
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: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: 6%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 0.71; rating input score 32; 32nd percentile among comparable filings
- Liabilities to assets ratio: 0.28; rating input score 13; 13th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 32.8% per year; rating input score 100; 91st percentile among comparable filings
- Revenue growth: 37% per year; rating input score 100; 95th percentile among comparable filings
- Asset growth: 36.6% per year; rating input score 100; 93rd percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 42.7% of revenue deployed · 44.5% of spending went to programs
- Governance: 8 of 8 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $166K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 3 filing years from 2023 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 43/100.
- Moderate — Financial Efficiency: Program expense ratio scored 44/100.
- High — Financial Efficiency: Fundraising efficiency scored 12/100.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- Moderate — Sustainability: Operating margin scored 49/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
- High — Sustainability: Liabilities to assets ratio scored 13/100.