The Light Foundation Inc

Nonprofit profile at a glance

EIN
831691154
IRS 990-EZ coverage
2020–2025
Forms available
Form 990 2019, Form 990-EZ 2025
Location
Pageland, SC, USA
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Private Grantmaking Foundations

Reported finances

Revenue
$96,259
Expenses
$62,749
Assets
$64,785

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

Leadership & pay

7 people listed

Executive titles in this filing

  • BRIAN BROUGHTON (PRESIDENT)

People named in this filing

  • BRIAN BROUGHTON (PRESIDENT)
  • ERICA BURCH (TREASURER)
  • KENDALL BLACKMON (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve the quality of life for individuals in our communities and to support the groups and organizations that are already making a positive impact in our area - lancaster, kershaw, and cheterfield counties in South Carolina.

What it reported doing in 2025

To improve the quality of life for individuals in our communities and to support the groups and organizations that are already making a positive inpact in our area.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 94% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 82
  • Sustainability: 60
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.6%; rating input score 64
  • Program expense ratio: 97.6%; rating input score 98

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 34.8%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 1.03; rating input score 48; 48th 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: 2.3% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: -5.8% per year; rating input score 0; 32nd percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 63.6% of revenue deployed · 97.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $61K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2020 to 2025
  • 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 — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.