Rays of Light Where Special Childre

Analysis

Rays of Light Where Special Childre is a registered charity in United States, based in Dallas, TX. It received its IRS tax-exemption ruling in October 1974, 52 years ago. The IRS classifies it as a church under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Rays of Light Where Special Childre reported income of $206k and spending of $279k, spending 135% of what it took in. Across the 5 years on record, from December 2019 to December 2023, income fell from $311k to $206k (-34%), an average of -9.8% a year. The sharpest change came in the year to December 2022, when income rose by 61%. Over the whole period it spent 133% of the income it received.

Among 72,936 United States charities whose main cause is other charitable purposes and that reported income, Rays of Light Where Special Childre sits at the 53rd percentile: it is larger than about 53% of them. Against every charity in United States with reported income it ranks in the 54th percentile, and in the 58th percentile within TX. Charities of a similar size with the same main cause include Road Runners Club of America ($206k), Veterans Expeditions ($206k) and Mobile Meals of Dover New Philadelphia Inc ($206k).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 99% of the total. Compensation of current officers, directors and key employees was $59k (21% of expenses). Other salaries and wages came to $103k. At year end it held assets of $314k against liabilities of $241k, net assets of $73k. It reported 3 employees.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.