Shining Light Inc
Nonprofit profile at a glance
- EIN
- 251847018
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025, Form 990-EZ 2011
- Location
- Annville, PA, USA
- Phone
- 7178675472
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Youth Development – Religious Leadership
Reported finances
- Revenue
- $809,066
- Expenses
- $674,595
- Assets
- $393,806
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
People named in this filing
- JEFFREY L BOHN (BOARD CHAIR)
- LEE HORTON (BOARD MEMBER)
- DENNIS HORTON (BOARD MEMBER)
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
We unlock human potential in Americas prisons by providing social support through arts and personal development programs.
What it reported doing in 2025
The Shining Light Academy (SLA) delivered evidence-based programming designed to reduce recidivism and enhance public safety through positive psychology interventions in correctional facilities. During the year, the organization achieved significant reach and impact through three primary service delivery methods: Direct Instruction Programs: SLA completed 22 Foundations Courses via video conferencing, serving 136 graduates and providing over 6,800 hours of evidence-based programming to incarcerated individuals in North Dakota, Pennsylvania, and Ohio prisons. This represents a slight increase in graduates from the previous year. A study of 187 program graduates in North Dakota demonstrated a 21% reduction in violent incidents during the 9-month period following course participation compared to the 9 months prior, validating the program's effectiveness in improving institutional behavior and safety.Print and Digital Publications: The Loop interactive magazine distributed 42,038 copies across 1,200 prisons in 46 states, reaching an estimated monthly readership of 12,000 individuals through both print and electronic tablet formats. This publication provides strength-based tools and evidence-based content to support personal development and positive behavioral change.Electronic Learning Platforms: Approximately 40,000 course completions were recorded through SLA programs delivered on electronic tablets in correctional facilities, significantly expanding access to evidence-based personal development tools. Additionally, 14 Loop Groups were established across 14 prisons in response to reader requests, engaging 230 participants in peer-led discussions. New resources were developed to support both correctional staff and incarcerated peer leaders in facilitating these groups.Through these integrated program services, SLA participants demonstrated increased engagement in educational, treatment, and vocational training opportunities, improved relationships with family, peers, and correctional staff, and enhanced preparation for successful community reentry.
Operating model
- Revenue model
- Donor-supported. 83% 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 - 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 some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 85
- Accountability: 76
- Sustainability: 60
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.9%; rating input score 77
- Program expense ratio: 87.8%; rating input score 88
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 10th 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 7 controls in place; rating input score 43
- Conflict-of-interest policy: Fail
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 16.6%; rating input score 68; 68th percentile among comparable filings
- Total-asset coverage ratio: 0.58; rating input score 28; 28th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings
Growth
- Program expense growth: 12.3% per year; rating input score 100; 64th percentile among comparable filings
- Revenue growth: 10.9% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: 13.1% per year; rating input score 100; 64th percentile among comparable filings
Details
- Where the money goes: 76.9% of revenue deployed · 87.8% of spending went to programs
- Governance: 8 of 8 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $592K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 21 of 22 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 13 filing years from 2012 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 — Accountability: Governance controls: 4 of 7 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 28/100.