United States Lighthouse Society Inc

Nonprofit profile at a glance

EIN
942919484
IRS 990 coverage
2009–2025
Forms available
Form 990 2025
Location
Hansville, WA, USA
Phone
4153627255
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Historical Societies & Historic Preservation

Official website

Reported finances

Revenue
$1,904,189
Expenses
$1,796,298
Assets
$3,141,158
Liabilities
$1,643,539

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

Leadership & pay

9 people listed

Executive titles in this filing

  • KATHY FLEMING (President)
  • KEN SMITH (Vice President)

Highest reported compensation

  • JEFF GALES (Executive Dir.): $91,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Preservation of light stations

What it reported doing in 2025

To assist, in every possible way, the restoration and preservation of america's light stations, research the history of light stations, lightships, and related AIDS to navigation. To serve as the means of communication between all who care about the preservation and restoration of these unique symbols of our maritime heritage.

Operating model

Revenue model
Other-operating. 80% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 91% 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: 54
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.4%; rating input score 53
  • Program expense ratio: 53.9%; rating input score 54
  • Fundraising efficiency: $25.42 raised per $1 spent on fundraising; rating input score 62; 62nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.7%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 1.75; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 10.9% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 53.4% of revenue deployed · 53.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $967K in reported program spending
  • Leadership: top reported pay $91K · 9 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2009 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Review — Financial Efficiency: Program expense ratio scored 54/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.